Improving transparency in land ownership in Scotland: a consultation on controlling interests in land

Footnotes

1. The Registration Act 1617 formed the basis for the General Register of Sasines, a register forming the chief security in Scotland of rights in land and other heritable property

2. The Land Registration (Scotland) Act 1979 introduced the move to a map based register in 1981 and has since been largely replaced by the Land Registration etc. (Scotland) Act 2012

3. For instance, the Universities at St Andrews, Glasgow and Aberdeen all pre-date the Register of Sasines and some of their land may not be recorded or registered. Edinburgh, founded in 1583, also predates the Register of Sasines, but the land it acquired then (Old College) was to begin with held in the name of the City Council. Please see the Scottish Law Commission, Report 222, Land Registration, at page 322 http://www.scotlawcom.gov.uk/files/1112/7979/8376/rep222v1.pdf )

4. https://www.ros.gov.uk/services/customer-services

5. https://www.ros.gov.uk/about-us/land-register-completion

6. https://www.ros.gov.uk/about-us/ScotLIS.

7. Land Reform Review Group, "The Land of Scotland and the Common Good" (Please see pages 34 -36, available on the following link:- http://www.gov.scot/About/Review/land-reform/events/FinalReport23May2014)

8. Available at:- https://beta.companieshouse.gov.uk/

9. Available at:- http://www.legislation.gov.uk/ukpga/2015/26/contents/enacted

10. Available at:- https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/512333/bis-16-161-beneficial-ownership-transparency.pdf

11. Schedule 3 of the Small Business, Enterprise and Employment Act 2005 (c.26) inserted Part 21A of the Companies Act 2006 to make provision for a requirement on companies to keep a register of people with a significant control over the company.

12. See paragraphs 1 - 6 of inserted schedule 1A to the Companies Act 2006 ( http://www.legislation.gov.uk/ukpga/2015/26/schedule/3/paragraph/2)

13. Guidance - PSC requirements for companies and limited liability partnerships, available at :- https://www.gov.uk/government/publications/guidance-to-the-people-with-significant-control-requirements-for-companies-and-limited-liability-partnerships

14. Guidance - Money Laundering Regulations, available at:- https://www.gov.uk/topic/business-tax/money-laundering-regulations

15. Companies Register available at:- https://beta.companieshouse.gov.uk/

16. See regulation 3, Scottish Charitable Incorporated Organisations Regulations 2011, available at http://www.legislation.gov.uk/ssi/2011/44/regulation/3/made

17. See regulation 4, Scottish Charitable Incorporated Organisations Regulations 2011, available at http://www.legislation.gov.uk/ssi/2011/44/regulation/4/made

18. Part 21A of the Companies Act 2006, as inserted by the Small Business, Enterprise and Employment Act 2015 available at:- http://www.legislation.gov.uk/ukpga/2015/26/schedule/3/paragraph/1

19. The definition of "land" for the purposes of the Land Register is contained in section 113(1) of the Land Registration etc. (Scotland) Act 2012 available at :- http://www.legislation.gov.uk/asp/2012/5/section/113/enacted.

20. For more detail, please see pages 3 and 4 of the summary guidance:- https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/496738/PSC_register_summary_guidance.pdf)

21. Section 39(3) available at http://www.legislation.gov.uk/asp/2016/18/section/39/enacted

22. Section 39(2)(i) available at http://www.legislation.gov.uk/asp/2016/18/section/39/enacted

23. Available at:- http://www.parliament.scot/S4_RuralAffairsClimateChangeandEnvironmentCommittee/General%20Documents/20160303_Part_3_Transparency_Amendments.pdf