Scotland Act 2012 financial provisions implementation: fifth annual report

Footnotes

1. http://www.gov.scot/Publications/2016/12/6610/0

2. http://www.gov.scot/Publications/2016/12/6669/0

3. http://fiscal.scot/media/media_505786_en.pdf

4. /publications/agreement-between-scottish-government-united-kingdom-government-scottish-governments-fiscal//0

5. The consultation paper, analysis and responses received can be found on the Scottish Government's Citizen Space online consultation platform:
https://consult.scotland.gov.uk/fiscal-responsibility/air-passenger-duty/

6. http://www.gov.scot/programme2016

7. http://www.parliament.scot/parliamentarybusiness/Bills/102778.aspx

8. Paragraph 26 of the Scottish Government's fiscal framework sets out the 1 April 2018 date:
/publications/agreement-between-scottish-government-united-kingdom-government-scottish-governments-fiscal/

9. http://www.parliament.scot/parliamentarybusiness/report.aspx?r=10696

10. https://www.nao.org.uk/report/the-administration-of-the-scottish-rate-of-income-tax-2015-16/

11. http://www.audit-scotland.gov.uk/uploads/docs/um/srit_161219.pdf

12. http://www.audit-scotland.gov.uk/report/managing-new-financial-powers-an-update

13. http://www.parliament.scot/parliamentarybusiness/report.aspx?r=10794&mode=pdf

14. /publications/scottish-income-tax-powers-memorandum-of-understanding/

15. /publications/scottish-income-tax-arrangements-sg-dwp/

16. http://www.parliament.scot/parliamentarybusiness/report.aspx?r=10365

17. /publications/agreement-between-scottish-government-united-kingdom-government-scottish-governments-fiscal//4

18. https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/503481/fiscal_framework_agreement_25_feb_16_2.pdf

19. http://www.gov.scot/Resource/0051/00511587.pdf

20. https://consult.scotland.gov.uk/fiscal-responsibility/modification-of-functions-regulations-2016/

21. The Scotland Act 2016 (Commencement No.1) Regulations 2016 ( SI 2016/759) and The Scotland Act 2016 (Saving) Regulations 2016 ( SI 2016/761)