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Every contribution to the Official Report — chamber and committee — searchable in one place. Pulled from data.parliament.scot, indexed for full-text search, linked through to every MSP.

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Showing 60 of 2,354,908 contributions. Latest 30 days: 0. Coverage: 12 May 1999 — 25 Mar 2026.
John Swinney SNP Committee
11 Jun 2014
Revenue Scotland and Tax Powers Bill: Stage 2
The amendments in this group make further important provisions about the rules and procedures regarding information notices. Among other things, they will require that a designated officer must always seek and obtain the approval of the tribunal before an information notice un...
John Swinney SNP Chamber
19 Aug 2014
Revenue Scotland and Tax Powers Bill: Stage 3
At stage 2, a number of amendments were made to part 8, which is on penalties, including the addition of a number of sections on penalties for failing to make a tax return and failing to pay tax. The amendments in the group will tidy cross-references in part 8 following the ad...
John Swinney SNP Committee
11 Jun 2014
Revenue Scotland and Tax Powers Bill: Stage 2
The amendments in this group provide for a different test to apply to the procedure for permitting an onward appeal from the upper tribunal, depending on whether the original appeal was heard in the upper tribunal at first instance. What is known as the second appeals test wil...
John Swinney SNP Committee
11 Jun 2014
Revenue Scotland and Tax Powers Bill: Stage 2
I will deal with Mr Mason’s question first. The bill contains a power to apply an inflation adjustment by regulation, so discretion is available. Action would have to be taken—it would not happen automatically—but a power could be used to apply an inflation adjustment as appro...
John Swinney SNP Chamber
19 Aug 2014
Revenue Scotland and Tax Powers Bill: Stage 3
Amendment 75 provides that any decision that revenue Scotland makes in relation to the registration of a person for tax purposes will be both appealable and reviewable. That is particularly relevant to sections 22 and 23 of the Landfill Tax (Scotland) Act 2014. Amendment 80 c...
John Swinney SNP Committee
11 Jun 2014
Revenue Scotland and Tax Powers Bill: Stage 2
The amendments in the group are part of the penalties amendments that I undertook to lodge at stage 1. The amendments relate to the penalties in sections 160, 162 and 163 for submitting inaccurate documents to revenue Scotland or for failing to take reasonable steps to notify ...
John Swinney SNP Committee
05 Jun 2013
Land and Buildings Transaction Tax (Scotland) Bill: Stage 2
A bare trust arrangement is used when a trust holds assets for a minor or a person with a disability or when a trustee is appointed to hold property as nominee for someone else. At present, the beneficiary of a bare trust will be liable to pay LBTT.However, bare trusts are som...
John Swinney SNP Committee
11 Jun 2014
Revenue Scotland and Tax Powers Bill: Stage 2
This is reasonably similar territory to the other issues that we discussed earlier. There is a question of balance here. Section 210(1) makes it very clear that “Where there is a review or appeal under this Part, any tax charged or penalty or interest imposed remains due and ...
John Swinney SNP Chamber
25 Jun 2013
Land and Buildings Transaction Tax (Scotland) Bill: Stage 3
Amendment 34 is a minor amendment that will ensure that section 68, which relates to the application of the bill to the Crown, will come into force on the day that the bill receives royal assent. The amendment adds a reference to section 68 into section 69(1).I move amendment ...
John Swinney SNP Committee
17 Feb 2021
Redress for Survivors (Historical Child Abuse in Care) (Scotland) Bill: Stage 2
I acknowledge the points that Mr Johnson has made. I addressed a lot of them in earlier comments, so I will not rehearse them again. Mr Johnson raised the specific scenario of the provision of payments in truly exceptional cases. The difficulty is that such provision would con...
John Swinney SNP Committee
11 Jun 2014
Revenue Scotland and Tax Powers Bill: Stage 2
This group of amendments relates to review and appeals, and is entirely procedural. The intention is that any review should take place before an appeal to the tribunal. The amendments provide that a taxpayer cannot ask revenue Scotland to review a decision if he or she has alr...
John Swinney SNP Chamber
19 Aug 2014
Revenue Scotland and Tax Powers Bill: Stage 3
Although section 140 provides a power to enter business premises and to take samples of material, it is not, as the bill stands, supported by a penalty. On reflection, I think it right that a person who obstructs a designated officer in the exercise of that power should be lia...
John Swinney SNP Committee
11 Jun 2014
Revenue Scotland and Tax Powers Bill: Stage 2
This group of amendments makes further provision in respect of counteraction taken under the general anti-avoidance rule. In particular, it provides that adjustments that revenue Scotland makes in order to counteract tax advantages under the GAAR are subject to the same admini...
John Swinney SNP Committee
11 Jun 2014
Revenue Scotland and Tax Powers Bill: Stage 2
The group concerns part 3, which is on information. Section 13 allows revenue Scotland and persons to whom it delegates any of its functions—that is, Registers of Scotland and the Scottish Environment Protection Agency—to share information with each other in connection with th...
John Swinney SNP Committee
11 Jun 2014
Revenue Scotland and Tax Powers Bill: Stage 2
I shall first speak to amendment 98, together with amendments 99 to 104 and amendment 301. Amendment 99 makes further provision about a person’s duty to keep and preserve records when they are liable to be registered for tax. It specifies what type of records must be kept, i...
John Swinney SNP Chamber
19 Aug 2014
Revenue Scotland and Tax Powers Bill: Stage 3
Although there are a large number of amendments in this group, they are all for a single purpose—to insert into the bill and the two tax-specific acts new sections that will provide that any notice, application or other communication from a taxpayer to revenue Scotland must be...
John Swinney SNP Chamber
19 Aug 2014
Revenue Scotland and Tax Powers Bill: Stage 3
These 25 amendments are minor and technical in nature and in general will improve the clarity and consistency of the bill’s provisions, and the interface between the bill’s overarching framework and the first two tax-specific acts. Amendment 124 ensures that the Procurement Re...
John Swinney SNP Committee
11 Jun 2014
Revenue Scotland and Tax Powers Bill: Stage 2
This group makes procedural changes to the circumstances in which decisions taken by revenue Scotland are to be appealable. For example, amendment 248 provides that a decision of revenue Scotland under section 61 to make adjustments to counteract a tax advantage is an appealab...
John Swinney SNP Committee
11 Jun 2014
Revenue Scotland and Tax Powers Bill: Stage 2
The amendments in the group relate to the penalty in section 181 for failing “to comply with a requirement imposed by or under section 22 or 23” of the Landfill Tax (Scotland) Act 2014. The provisions require the taxpayer, or prospective taxpayer, to notify revenue Scotland ...
John Swinney SNP Committee
11 Jun 2014
Revenue Scotland and Tax Powers Bill: Stage 2
Section 188 makes provision for a designated officer to issue a certificate of debt that a sum payable to revenue Scotland has not been paid. Amendments 244 and 245 make further provision for designated officers to issue certificates that no return or notice has been made. Th...
John Swinney SNP Committee
11 Jun 2014
Revenue Scotland and Tax Powers Bill: Stage 2
Amendment 112 will remove the power for the Scottish ministers by regulations to define when a tax return must be made. Provision defining when tax returns have to be made is contained in the two tax-specific acts. It is therefore unnecessary to have the same power in the bill...
John Swinney SNP Committee
17 Feb 2021
Redress for Survivors (Historical Child Abuse in Care) (Scotland) Bill: Stage 2
This group of amendments is concerned with the approach that is set out in the bill to payments that are made as a result of an error. By that, I mean both when an administrative error has occurred in the making of the payment—such as payment of an incorrect amount or payment ...
John Swinney SNP Committee
11 Jun 2014
Revenue Scotland and Tax Powers Bill: Stage 2
The amendments in the group remove the two order-making powers in sections 170 and 196 and replace them with a single regulation-making power for Scottish ministers to make further provision about penalties in chapter 4 of part 8 of the bill. That power will be subject to the ...
John Swinney SNP Committee
11 Jun 2014
Revenue Scotland and Tax Powers Bill: Stage 2
Like the amendments in the previous group, the amendments in this group broadly align the procedures and administration of the tax tribunals that are implicit in the bill with the corresponding provisions in the Tribunals (Scotland) Act 2014. I draw the committee’s attention ...
John Swinney SNP Committee
17 Feb 2021
Redress for Survivors (Historical Child Abuse in Care) (Scotland) Bill: Stage 2
A fundamental aspect of the redress scheme is its non-adversarial nature. It is intended to be an alternative to a court-based process, and its purpose is not to determine liability for abuse in a way that a court would or in a way that would have legal consequences outside th...
John Swinney SNP Committee
09 Jun 2022
Coronavirus (Recovery and Reform) (Scotland) Bill: Stage 2
The amendments in this group relate to remote registration of births and deaths and to a project named calling in the register pages, which is aimed at ensuring that the registers of births, deaths, marriages and civil partnerships can be held electronically rather than on pap...
John Swinney SNP Chamber
11 Mar 2021
Redress for Survivors (Historical Child Abuse in Care) (Scotland) Bill: Stage 3
I thank Daniel Johnson for lodging his further amendments on the survivor forum, and I am happy to support them. I share his intention that survivors should play a key role in improving and enhancing the delivery of the scheme throughout its lifetime. We have long been commit...
John Swinney SNP Committee
11 Jun 2014
Revenue Scotland and Tax Powers Bill: Stage 2
I do not want to move amendment 289. It is in the same bracket as amendment 263, which I opted to withdraw. Amendments 282, 283, 311, 284, 312, 285, 313, 286, 314, 287 and 288 moved—John Swinney—and agreed to. Amendment 289 not moved. Amendments 290 and 291 moved—John Sw...
John Swinney SNP Committee
29 May 2013
Land and Buildings Transaction Tax (Scotland) Bill: Stage 2
This group of five amendments sets out the position with regard to when a land transaction that involves a non-residential lease should be notified to the tax authority. Amendment 20 is the substantive amendment in the group. It is couched in the negative and provides for four...
John Swinney SNP Committee
11 Jun 2014
Revenue Scotland and Tax Powers Bill: Stage 2
The amendments in the group will broadly align the provisions that relate to appointments to the Scottish tax tribunals with the corresponding provisions in the Tribunals (Scotland) Act 2014, which Parliament recently endorsed. It would be inappropriate for serving members of ...
John Swinney SNP Committee
09 Jun 2022
Coronavirus (Recovery and Reform) (Scotland) Bill: Stage 2
I have no comments to add. Amendment 60 agreed to. Amendment 61 moved—John Swinney—and agreed to. Section 21, as amended, agreed to. Section 22 agreed to. Section 23—Alcohol licensing: how hearings may be held 18:45 Amendments 62 and 63 moved—John Swinney—and agreed...
John Swinney SNP Committee
29 May 2013
Land and Buildings Transaction Tax (Scotland) Bill: Stage 2
To ensure prompt payment and deliver administrative efficiencies, the bill requires tax agents to submit a complete tax return and pay any tax due before any application to Registers of Scotland in respect of a land register or books of council and session can be accepted. Dur...
John Swinney SNP Committee
09 Jun 2022
Coronavirus (Recovery and Reform) (Scotland) Bill: Stage 2
I have no closing comments, convener. Amendment 40 agreed to. Amendment 41 moved—John Swinney—and agreed to. Section 15, as amended, agreed to. Section 16—Bankruptcy: meaning of “qualified creditor” and “qualified creditors” Amendments 42 and 43 moved—John Swinney—and agr...
John Swinney SNP Committee
02 Mar 2016
Land and Buildings Transaction Tax (Amendment) (Scotland) Bill: Stage 2
During the stage 1 debate, members raised the challenges of legislating to an expedited timetable, particularly the risks—as they saw them—of unintended consequences. The Land and Buildings Transaction Tax (Scotland) Act 2013, which the bill will amend, contains a number of de...
John Swinney SNP Committee
11 Jun 2014
Revenue Scotland and Tax Powers Bill: Stage 2
The arrangements that we are putting in place for revenue Scotland include an emphasis on providing opportunities for disputes to be settled quickly without the need for expensive and time-consuming legal proceedings. One of those opportunities is the provision for revenue Sco...
John Swinney SNP Committee
10 Feb 2016
Scottish Fiscal Commission Bill: Stage 2
Amendments 2 to 4 respond to the committee’s recommendations on the subject of term length and the ability to reappoint members of the commission to serve a second consecutive term. Amendments 2 and 4, which amend sections 12 and 13, allow for the reappointment of members on o...
John Swinney SNP Committee
10 Feb 2021
Redress for Survivors (Historical Child Abuse in Care) (Scotland) Bill: Stage 2
The committee’s stage 1 report highlighted the significance of the decisions that applicants are asked to make within the redress scheme, the complexity of those decisions and the range of factors that have to be considered before, during and after applying to the scheme. The ...
The Cabinet Secretary for Finance and Sustainable Growth (John Swinney): SNP Chamber
11 Dec 2008
Local Government Finance Settlement 2009-10
The Government came to power with the aim of establishing a new relationship between national and local government, which was delivered by the concordat that we signed just over a year ago. The concordat put local government at the centre of governance in Scotland, working alo...
John Swinney SNP Chamber
25 Jun 2013
Land and Buildings Transaction Tax (Scotland) Bill: Stage 3
I apologise for the long speeches that you have to make in chairing the proceedings, Presiding Officer.The amendments in group 4, which the Presiding Officer read out, are all to do with the tax treatment of leases. Members will be relieved to hear that I do not intend to spea...
John Swinney SNP Chamber
19 Aug 2014
Revenue Scotland and Tax Powers Bill: Stage 3
I welcome the comments of Mr Don and Mr Gray. The amendments in the group will bring the relevant provisions into line with other elements of statute and will strengthen the bill, as a consequence. Amendment 3 agreed to. Section 41—Venue for hearings Amendments 4 and 5 move...
John Swinney SNP Chamber
10 Mar 2016
Scottish Fiscal Commission Bill: Stage 3
Therefore, the commission will conduct a self-evaluation of its previous forecasts for each financial year. It is for the commission to determine the content of its reports, which might include comparisons of the assumptions, risks and projections that were used by the commiss...
John Swinney SNP Chamber
10 Mar 2016
Scottish Fiscal Commission Bill: Stage 3
The fiscal framework agreement specifies that the commission should prepare the tax and GDP forecasts that support the framework’s operation. I consider it to be equally important that we legislate to ensure that the commission’s forecasts have official status and to create a ...
John Swinney SNP Committee
29 May 2013
Land and Buildings Transaction Tax (Scotland) Bill: Stage 2
Amendments 8, 10 and 11 set out a revised approach to calculating the chargeable consideration for exchanges of property. Amendment 8 clarifies that the chargeable consideration should be the greater of the market value of the property and what the chargeable consideration wou...
John Swinney SNP Committee
05 Jun 2013
Land and Buildings Transaction Tax (Scotland) Bill: Stage 2
The bill provides for tax rates and tax bands to be set by order. It also provides that the order for the first setting of tax rates and bands for land transactions other than non-residential leases will be subject to the affirmative procedure. As things stand, subsequent orde...
John Swinney SNP Committee
20 Nov 2013
Landfill Tax (Scotland) Bill: Stage 2
I have nothing to add.Amendment 1 agreed to.Amendments 2 to 7 moved—John Swinney—and agreed to.Section 41, as amended, agreed to.Sections 42 to 44 agreed to.Long title agreed to.
John Swinney SNP Committee
11 Jun 2014
Revenue Scotland and Tax Powers Bill: Stage 2
Among the detailed technical provisions of schedule 4 are amendments to provide that references to “the Tax Authority” in the Land and Buildings Transaction Tax (Scotland) Act 2013 and the Landfill Tax (Scotland) Act 2014 mean “Revenue Scotland” as constituted by the Revenue S...
John Swinney SNP Committee
17 Feb 2021
Redress for Survivors (Historical Child Abuse in Care) (Scotland) Bill: Stage 2
Okay. The amendments are part of a package of stage 2 amendments that are designed to enhance the protection for survivors. I ask the committee to support the amendments in the group, for the reasons that I have set out. I move amendment 61. Amendment 61 agreed to. Section ...
John Swinney SNP Committee
27 Jan 2022
Coronavirus (Discretionary Compensation for Self-isolation) (Scotland) Bill: Stage 2
I have no further comments to add. Amendment 1 agreed to. Amendments 2 and 3 moved—John Swinney—and agreed to. Section 4, as amended, agreed to. Sections 5 to 7 agreed to. Long title agreed to.
John Swinney SNP Committee
29 May 2013
Land and Buildings Transaction Tax (Scotland) Bill: Stage 2
We want to put in place terminology that will enable an application to be determined within the scope of “chargeable interests”. The term “other interest” is not being inserted to create any form of catch-all provision; its purpose is purely and simply to provide some further ...
John Swinney SNP Committee
29 May 2013
Land and Buildings Transaction Tax (Scotland) Bill: Stage 2
Thank you. On Mr Brown’s point, I think that during the passage of the bill we will not define the type of licence that will be considered for LBTT; we will do that separately, through secondary legislation, as is provided for in amendment 30.I talked about categories that I h...
John Swinney SNP Committee
29 May 2013
Land and Buildings Transaction Tax (Scotland) Bill: Stage 2
I happily undertake to look at that before stage 3 to determine whether the reference to the provision is too broad and whether the language that I used earlier—“the development, redevelopment or improvement” of land, or any other purpose “which it is necessary to achieve”and ...
The Cabinet Secretary for Finance, Employment and Sustainable Growth (John Swinney) SNP Committee
05 Jun 2013
Land and Buildings Transaction Tax (Scotland) Bill: Stage 2
This is a small group of three amendments to section 47, which gives Scottish ministers a power to capture the wrapping of residential properties in company structures to avoid LBTT. Tax avoidance is not welcome in Scotland. The amendments clarify the scope of any regulations ...
John Swinney SNP Committee
11 Jun 2014
Revenue Scotland and Tax Powers Bill: Stage 2
I undertook to lodge the amendments in the group in response to recommendations that the committee made in its stage 1 report. The amendments will ensure that the charter imposes reciprocal obligations on revenue Scotland and the taxpayer and will require revenue Scotland to c...
John Swinney SNP Committee
11 Jun 2014
Revenue Scotland and Tax Powers Bill: Stage 2
Our view is that the definition of the amendments—by adding in economic substance as well as commercial substance—would address the issue that the committee raised in its report. We consider that the amendments are sufficiently broad in scope to capture the scenario and issues...
John Swinney SNP Committee
10 Feb 2021
Redress for Survivors (Historical Child Abuse in Care) (Scotland) Bill: Stage 2
I take the opportunity to reflect slightly more on what Mr Johnson said in the debate on the first group and to welcome the comments that he has just made. I absolutely accept the critical importance of redress Scotland’s independence and the clear separation of the exercise o...
John Swinney SNP Committee
10 Feb 2021
Redress for Survivors (Historical Child Abuse in Care) (Scotland) Bill: Stage 2
Amendments 55 and 56 are technical amendments that ensure consistency in the terminology that is used in the bill when it refers to redress payments that have previously been paid to a survivor. They adjust the provisions that provide that eligibility for a next-of-kin payment...
John Swinney SNP Committee
17 Feb 2021
Redress for Survivors (Historical Child Abuse in Care) (Scotland) Bill: Stage 2
I take that point on board. Although I am giving what I hope is a reassuring response to Mr Greene, I want to take the issue away once we have settled stage 2 and consider, in the cold light of day, whether there are any other such loopholes. If necessary, we will take steps t...
The Cabinet Secretary for Finance and Sustainable Growth (John Swinney): SNP Chamber
26 Feb 2009
Financial Services Advisory Board
On 5 February, we debated motion S3M-3384, on the creation of a financial sector jobs task force. The terms of the motion that was agreed were that the Scottish Government would ask the Financial Services Advisory Board—FiSAB—to consider how the financial services industry wou...
The Deputy First Minister and Cabinet Secretary for Education and Skills (John Swinney) SNP Chamber
25 Feb 2020
Seclusion and Restraint in Schools
I thank Jackie Baillie for highlighting the important and sensitive issue of physical intervention and seclusion in schools, which is rightly a matter of the utmost concern to each and every member in Parliament today. I also join with others, including Jackie Baillie and Dani...
John Swinney SNP Committee
10 Feb 2021
Redress for Survivors (Historical Child Abuse in Care) (Scotland) Bill: Stage 2
I am grateful to Mr Neil for the intervention. I listened carefully to the concerns raised by survivors and others on that point and, if new evidence emerged, the amendments that I am lodging would allow redress payments that have already been accepted to be revisited to take ...
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Committee

Finance Committee 11 June 2014

11 Jun 2014 · S4 · Finance Committee
Item of business
Revenue Scotland and Tax Powers Bill: Stage 2
Swinney, John SNP Perthshire North Watch on SPTV
The amendments in this group make further important provisions about the rules and procedures regarding information notices. Among other things, they will require that a designated officer must always seek and obtain the approval of the tribunal before an information notice under section 119 or 122 can be given. In keeping with the move to a single designated officer classification, the amendments remove all references to a designated investigation officer. The references to “a transaction” and “buyer” in section 121(2) of the bill may inadvertently create an assumption that the provision only applies to land and buildings transaction tax. Amendment 142 therefore makes it clearer that the section applies to a wider range of circumstances and, therefore, to both devolved taxes. The current wording in section 121(3)(a) does not cater for partnerships that are not registered, such as common-law partnerships. Amendment 143 corrects that by allowing a third-party notice to state a name by which the partnership is known. Other amendments in the group make further important provisions about inspections of business premises and the investigatory powers available to a designated officer. The amendments make it clear that a designated officer can carry out an inspection of business premises without advance notice only if there are reasonable grounds for believing that giving notice would seriously prejudice the assessment or collection of tax. When advance notice is given, it must be given in writing. The amendments also give additional powers to an officer carrying out such an inspection, so that revenue Scotland can effectively discharge its investigatory functions in relation to Scottish landfill tax. Among other things, an officer will be able to bring other persons to the inspection. Such persons will be able to take and use any equipment or materials required for the purposes of the inspection, such as heavy machinery. Finally, section 142(3)(b) of the bill currently places a reasonableness condition on the ability of a person to request a copy of a document that they produce to a revenue Scotland designated officer and which is subsequently removed by that officer. I do not think that such a condition is either necessary or fair. A person should always be entitled to request a copy of a document removed in such circumstances, and amendment 159 makes that clear. I move amendment 132. Amendment 132 agreed to. Section 117, as amended, agreed to. Section 118—Copying third party notice to taxpayer Amendment 133 moved—John Swinney—and agreed to. Section 118, as amended, agreed to. Section 119—Power to obtain information and documents about persons whose identity is not known Amendments 134 to 140 moved—John Swinney—and agreed to. Section 119, as amended, agreed to. Section 120—Third party notices and notices under section 119: groups of undertakings Amendment 141 moved—John Swinney—and agreed to. Section 120, as amended, agreed to. Section 121—Third party notices and notices under section 119: partnerships Amendments 142 to 144 moved—John Swinney—and agreed to. Section 121, as amended, agreed to. Section 122—Power to obtain information about persons whose identity can be ascertained Amendments 145 and 146 moved—John Swinney—and agreed to. Section 122, as amended, agreed to. Section 123—Notices Amendment 147 moved—John Swinney—and agreed to. Section 123, as amended, agreed to. Sections 124 to 126 agreed to. Section 127—Information notices: general restrictions Amendment 148 moved—John Swinney—and agreed to. Section 127, as amended, agreed to. Sections 128 to 134 agreed to. Section 135—Carrying out inspections under section 133 or 134 Amendments 149 to 153 moved—John Swinney—and agreed to. Section 135, as amended, agreed to. After section 135 Amendment 154 moved—John Swinney—and agreed to. Sections 136 and 137 agreed to. Section 138—Approval of tribunal for premises inspections Amendments 155 to 157 moved—John Swinney—and agreed to. Section 138, as amended, agreed to. Section 139 agreed to. Section 140—Power to take samples Amendment 158 moved—John Swinney—and agreed to. Section 140, as amended, agreed to. Section 141 agreed to. Section 142—Power to copy and remove documents Amendment 159 moved—John Swinney—and agreed to. Section 142, as amended, agreed to. Section 143 agreed to. Section 144—Review or appeal against information notices Amendments 160 and 161 moved—John Swinney—and agreed to. Section 144, as amended, agreed to. After section 144

In the same item of business

John Swinney SNP
The amendments in the group will broadly align the provisions that relate to appointments to the Scottish tax tribunals with the corresponding provisions in ...
John Swinney SNP
The bill as introduced established three separate categories of officer—an authorised officer, a designated officer and a designated investigation officer, w...
John Swinney SNP
This group of amendments makes further provision in respect of counteraction taken under the general anti-avoidance rule. In particular, it provides that adj...
John Swinney SNP
I shall first speak to amendment 98, together with amendments 99 to 104 and amendment 301. Amendment 99 makes further provision about a person’s duty to ke...
John Swinney SNP
The amendments in this group make further important provisions about the rules and procedures regarding information notices. Among other things, they will re...
John Swinney SNP
I will deal with Mr Mason’s question first. The bill contains a power to apply an inflation adjustment by regulation, so discretion is available. Action woul...
John Swinney SNP
The amendments in the group relate to the penalty in section 181 for failing “to comply with a requirement imposed by or under section 22 or 23” of the Lan...
John Swinney SNP
This group of amendments relates to review and appeals, and is entirely procedural. The intention is that any review should take place before an appeal to th...
John Swinney SNP
This is reasonably similar territory to the other issues that we discussed earlier. There is a question of balance here. Section 210(1) makes it very clear t...
John Swinney SNP
I undertook to lodge the amendments in the group in response to recommendations that the committee made in its stage 1 report. The amendments will ensure tha...
The Convener SNP
Amendment 52, in the name of the cabinet secretary, is grouped with amendments 53 to 57, 63 to 70, 309, 71 to 79, 277 and 278.
John Swinney SNP
The amendments in this group provide for a different test to apply to the procedure for permitting an onward appeal from the upper tribunal, depending on whe...
The Convener SNP
Amendment 81, in the name of the cabinet secretary, is grouped with amendments 82 and 83.
The Convener SNP
Amendment 96, in the name of the cabinet secretary, is grouped with amendment 97.
The Convener SNP
Amendment 162, in the name of the cabinet secretary, is grouped with amendments 246, 248 to 251, 282 and 287. 10:00
John Mason (Glasgow Shettleston) (SNP) SNP
The committee welcomes the increased consistency from having the penalties in the bill. How will inflation be dealt with? The penalty is fairly low but, over...
The Convener SNP
Amendment 207, in the name of the cabinet secretary, is grouped with amendments 208 to 226, 284 and 312.
John Swinney SNP
The amendments in the group are part of the penalties amendments that I undertook to lodge at stage 1. The amendments relate to the penalties in sections 160...
The Convener SNP
Amendment 244, in the name of the cabinet secretary, is grouped with amendments 245 and 300.
The Convener SNP
Amendment 263, in the name of the cabinet secretary, is grouped with amendment 289.
The Convener SNP
Amendment 280, in the name of the cabinet secretary, is grouped with amendment 291.
The Convener SNP
Amendment 10, in the name of the cabinet secretary, is grouped with amendments 11 to 27 and 292.
John Swinney SNP
Like the amendments in the previous group, the amendments in this group broadly align the procedures and administration of the tax tribunals that are implici...
The Convener SNP
Amendment 80, in the name of the cabinet secretary, is grouped with amendments 87 to 91, 94, 95, 131, 275 and 276.
John Swinney SNP
The amendments in the group relate to the general anti-avoidance rule in part 5. I have made it clear that we intend to take the toughest possible approach t...
John Swinney SNP
During the committee’s evidence sessions at stage 1, the Law Society of Scotland and others questioned the need for section 68 as currently drafted. In parti...
The Convener SNP
Amendment 112, in the name of the cabinet secretary, is grouped with amendments 113 to 116, 119, 279, 295, 296 and 298.
The Convener SNP
Okay, folks. I reconvene the meeting—we are back on track. Section 85 agreed to. Section 86—Determination of tax chargeable if no return made Amendment 12...
The Convener SNP
Amendment 228, in the name of the cabinet secretary, is grouped with amendments 230, 231, 247, 285, 313 and 288.
John Swinney SNP
Section 188 makes provision for a designated officer to issue a certificate of debt that a sum payable to revenue Scotland has not been paid. Amendments 244 ...