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Proceeding contribution from Lord Forsyth of Drumlean (Conservative) in the House of Lords on Thursday, 15 March 2012. It occurred during Committee of the Whole House (HL) and Debate on bill on Scotland Bill.

Scotland Bill

54F: Clause 30, page 23, line 22, at end insert— ““(6) Any organisation collecting, or administrating the collection of, income tax from Scottish taxpayers shall consider appeals against its decisions and formal complaints from individuals by operating a system which includes— (a) a two stage appeal process within the body, (b) independent review by The Adjudicator's Office, and (c) final review by the Parliamentary Ombudsman. (7) Appeals against the decision that an individual has met a condition to be a Scottish taxpayer will be considered under the process set out in subsection (6).””

Secondary information

Type
Proceeding contribution
Reference
736 c465 
Session
2010-12
Chamber / Committee
House of Lords chamber
Subjects
Criminal proceedings Devolved matters Armed forces Aviation Devolution Civil service Air passenger duty Borrowing Aggregates levy Land EU law Income tax Legislative competence Excise duties Landfill Legislation Domicil Large goods vehicle drivers Ministerial powers Powers Members Public expenditure Ministers Public finance Scotland Social security benefits Scottish Parliament Taxation Tax rates and bands Supreme Court Self-employed Development land tax Universal credit Legislative consent motions
Legislation
Scotland Bill 2010-12
Link
View this Proceeding contribution on www.publications.parliament.uk