PART 2

Tax, borrowing and financial information

Devolved taxes

Devolved taxes: further provision
19
1
In section 80A of the Scotland Act 1998 (overview of Part 4A), in subsection (1)(b), for “Chapters 3 and 4” substitute “ The remaining Chapters ”.
2
The Treasury may by regulations make further provision relating to—
a
the disapplication of air passenger duty in relation to flights beginning at airports in Scotland;
b
the disapplication of aggregates levy in relation to commercial exploitation of aggregate in Scotland.
3
The power conferred by subsection (2) includes power—
a
to make transitional or saving provision in connection with the coming into force of section 17 or 18 or Schedule 1;
b
to amend, repeal, revoke or otherwise modify an enactment, whenever passed or made (including this Act).
4
Section 17(7) and section 18(4) are subject to any provision made by virtue of subsection (3).
5
Regulations under this section must be made by statutory instrument.
6
A statutory instrument containing regulations under this section which includes provision amending or repealing a provision of an Act may not be made unless a draft of the instrument has been laid before and approved by a resolution of the House of Commons.
7
Any other statutory instrument containing regulations under this section, if made without a draft having been approved by a resolution of the House of Commons, is subject to annulment in pursuance of a resolution of the House of Commons.
8
In this section “enactment” includes an enactment contained in subordinate legislation (within the meaning of the Interpretation Act 1978).
S. 19 in force at 23.5.2016, see s. 72(3)