Scotland Act 1998 (c. 46)

(The document as of February, 2008)

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(b) a reference, in relation to a year of assessment, to the determination by the Parliament of the United Kingdom of a rate to be the basic rate for that year includes a reference to the passing of a PCTA resolution specifying a percentage to be the basic rate for that year.

(5) In this section "a PCTA resolution" means a resolution of the House of Commons containing such a declaration as is mentioned in section 1(2)(b) of the [1968 c. 2.] Provisional Collection of Taxes Act 1968.

74 Supplemental provision with respect to resolutions

(1) This section applies to any resolution of the Parliament ("a tax-varying resolution") which--

(a) provides, in accordance with section 73, for an increase or reduction for Scottish taxpayers of the basic rate for any year of assessment, or

(b) cancels a previous resolution of the Parliament providing for such an increase or reduction.

(2) Subject to subsection (3), a tax-varying resolution--

(a) must be expressed so as to relate to no more than a single year of assessment beginning after, but no more than twelve months after, the passing of the resolution, but

(b) shall have effect in relation to a determination by the Parliament of the United Kingdom of the rate to be the basic rate for that year irrespective of whether that determination had been made at the time of the passing of the resolution.

(3) Subsection (2) shall not prevent a tax-varying resolution relating to any year of assessment from being passed and having effect where--

(a) a determination by the Parliament of the United Kingdom of the rate to be the basic rate for that year is made after, or less than a month before, the beginning of that year,

(b) that determination is not confined to the passing of the enactment by which a determination of the same rate by a PCTA resolution is ratified, and

(c) the tax-varying resolution is passed within the period of one month beginning with the day of the making by the Parliament of the United Kingdom of its determination.

(4) Where, in a case to which subsection (3) applies, a tax-varying resolution is passed after the beginning of the year of assessment to which it relates--

(a) the resolution shall have effect as from the beginning of that year, and

(b) all such payments, repayments, deductions and other adjustments shall be made as are required to restore the position to what it would have been if the resolution had been passed before the beginning of that year.

(5) Standing orders shall ensure that only a member of the Scottish Executive may move a motion for a tax-varying resolution.

(6) A tax-varying resolution shall not be passed so as to have effect in relation to any year of assessment before the year 2000-01.

(7) Subsections (4) and (5) of section 73 apply for the purposes of this section as they apply for the purposes of that section.

75 Scottish taxpayers

(1) For the purposes of this Part a person is a Scottish taxpayer in relation to any year of assessment if--

(a) he is an individual who, for income tax purposes, is treated as resident in the United Kingdom in that year, and

(b) Scotland is the part of the United Kingdom with which he has the closest connection during that year.

(2) For the purposes of this section an individual who is treated for income tax purposes as resident in the United Kingdom in any year of assessment has his closest connection with Scotland during that year if, but only if, one or more of the following paragraphs applies in his case--

(a) he is an individual to whom subsection (3) applies for that year,

(b) the number of days which he spends in Scotland in that year is equal to or exceeds the number of days in that year which he spends elsewhere in the United Kingdom,

(c) he is an individual who, for the whole or any part of that year, is a member of Parliament for a constituency in Scotland, a member of the European Parliament for Scotland or a member of the Scottish Parliament.

(3) This subsection applies to an individual for a year of assessment if--

(a) he spends at least a part of that year in Scotland,

(b) for at least a part of the time that he spends in Scotland in that year, his principal UK home is located in Scotland and he makes use of it as a place of residence, and

(c) the times in that year when Scotland is where his principal UK home is located comprise (in aggregate) at least as much of that year as the times (if any) in that year when the location of his principal UK home is not in Scotland.

(4) For the purposes of this section--

(a) an individual spends a day in Scotland if, but only if, he is in Scotland at the end of that day, and

(b) an individual spends a day elsewhere in the United Kingdom if, but only if, he is in the United Kingdom at the end of that day and it is not a day that he spends in Scotland.

(5) For the purposes of this section an individual's principal UK home at any time is located in Scotland if at that time--

(a) he is an individual with a place of residence in Scotland, and

(b) in the case of an individual with two or more places of residence in the United Kingdom, Scotland is the location of such one of those places as at that time is his main place of residence in the United Kingdom.

(6) In this section "place" includes a place on board a vessel or other means of transport.

76 Changes to income tax structure

(1) This section applies where--

(a) there has been a proposal for the modification of any provision made by or under the Income Tax Acts,

(b) that proposal is one made and published by the Treasury or the Board, or (without having been so made and published) appears to the Treasury to be a proposal to which effect is likely to be given by Act of Parliament, and

(c) it appears to the Treasury that the proposed modification would have a significant effect on the practical extent for any year of assessment of the Parliament's tax-varying powers.

(2) It shall be the duty of the Treasury, as soon as reasonably practicable after the publication of the proposal, or (as the case may be) as soon as reasonably practicable after it first appears to the Treasury that the proposal is likely to be enacted, to lay before the House of Commons--

(a) a statement of whether, in the Treasury's opinion, an amendment of the Parliament's tax-varying powers is required as a consequence of the proposal, and

(b) if in their opinion an amendment of those powers is required, the Treasury's proposals for amending those powers.

(3) Any proposals for amending the Parliament's tax-varying powers that are laid before the House of Commons by the Treasury under this section--

(a) must be confined to income tax,

(b) must appear to the Treasury to satisfy the conditions set out in subsections (4) and (5), and

(c) must not contain any proposal for the Parliament's tax-varying powers to be exercisable in relation to the taxation of income from savings or distributions.

(4) The first condition mentioned in subsection (3)(b) is that the proposals would secure--

(a) so far as possible, and

(b) after making due allowance for annual changes in the retail prices index,

that the practical extent of the Parliament's tax-varying powers would remain broadly the same from year to year as it would be if (apart from any resolution of the Parliament) the law relating to income tax were the same from year to year as it was in relation to the year 1997-98.

(5) The second condition so mentioned is that the proposals would not enable the Parliament's tax-varying powers to be exercised for any year of assessment so as to have an effect on the levels of the after-tax income of Scottish taxpayers generally that would be significantly different from the effect their exercise could have had in any previous year of assessment.

(6) References in this section to the practical extent of the Parliament's tax-varying powers are references to the amounts of income tax for any year of assessment which appear to be or (as the case may be) to have been the maximum amounts capable of being raised and foregone in that year in pursuance of a resolution of the Parliament.

(7) In this section "income from savings or distributions" means income which, had it been income for the year 1998-99, would have been income to which section 1A of the [1988 c. 1.] Income and Corporation Taxes Act 1988 applied for that year.

77 Accounting for additional Scottish tax

(1) Where the basic rate for any year of assessment is increased for Scottish taxpayers by a resolution of the Parliament, it shall be the duty of the Board to pay amounts into the Scottish Consolidated Fund in accordance with this section.

(2) The amounts of the payments to be made by the Board under this section, and the times at which they are to be made, shall be determined by the Board and notified to the Scottish Ministers as soon as reasonably practicable after the passing of the resolution providing for the increase to which they relate.

(3) Any determination made by the Board under subsection (2) for any year of assessment shall be such as appears to the Board to be necessary for securing that, in the course of that year, amounts are paid into the Scottish Consolidated Fund which are equal in total to the amount estimated by the Board to represent the proportion of the income tax receipts for that year that is properly attributable to a resolution of the Parliament.

(4) For the purposes of this section the Board shall make and maintain arrangements as to--

(a) the manner of estimating the proportion of the income tax receipts for a year of assessment that is properly attributable to a resolution of the Parliament,

(b) the circumstances and manner in which an estimate of that proportion or of those receipts may be revised before or in the course of the year of assessment to which it relates,

(d) the times at which, and manner in which, those amounts are to be paid by the Board into the Scottish Consolidated Fund.

(5) Arrangements under subsection (4) may include provision for the making of adjustments to the amounts paid by the Board where any estimate made for the purposes of this section in respect of any year of assessment (whether the current year or a previous year) turns out to have been inaccurate.

(6) Before making or modifying any arrangements under subsection (4) or (5), the Board shall consult with the Scottish Ministers.

(7) In this section "income tax receipts", in relation to any year of assessment, means so much as is referable to income tax charged for that year of any sums which, disregarding both--

(a) subsection (8), and

(b) any regulations or direction made or given by the Treasury,

are sums that have to be paid into the Consolidated Fund under section 10 of the [1866 c. 39.] Exchequer and Audit Departments Act 1866 (gross revenues of Board's department to be paid into that Fund after the making of specified deductions).

(8) Sums required by the Board for making payments under this section shall be paid out of the gross revenues of the Board's department; and, accordingly, those sums shall be treated as included in the amounts to be deducted from those revenues before they are paid into the [1866 c. 39.] Consolidated Fund under section 10 of the Exchequer and Audit Departments Act 1866.

78 Effect of tax reduction for Scottish taxpayers

(1) Where the basic rate for any year of assessment is reduced for Scottish taxpayers by a resolution of the Parliament, payments to the Board in accordance with this section shall be charged on the Scottish Consolidated Fund.

(2) The amounts of the payments to be made out of the Scottish Consolidated Fund under this section, and the times at which they are to be made, shall be determined by the Board and notified to the Scottish Ministers as soon as reasonably practicable after the passing of the resolution providing for the reduction to which they relate.

(3) Any determination made by the Board under subsection (2) for any year of assessment shall be such as appears to the Board to be necessary for securing that in the course of that year amounts are paid to the Board which are equal in total to the amount estimated by the Board to represent the shortfall in income tax receipts for that year that is properly attributable to a resolution of the Parliament.

(4) For the purposes of this section the Board shall make and maintain arrangements as to--

(a) the manner of estimating the shortfall in income tax receipts for any year of assessment that is properly attributable to a resolution of the Parliament,

(b) the circumstances and manner in which an estimate of that shortfall may be revised before or in the course of the year of assessment to which it relates,

(d) the times at which, and manner in which, those amounts are to be paid to the Board.

(5) Arrangements under subsection (4) may include provision for the making of adjustments to the amounts paid to the Board where any estimate made for the purposes of this section in respect of any year of assessment (whether the current year or a previous year) turns out to have been inaccurate.

(6) Before making or modifying any arrangements under subsection (4) or (5), the Board shall consult with the Scottish Ministers.

(7) In this section "income tax receipts" has the same meaning as in section 77.

(8) The sums paid to the Board under this section shall be treated for the purposes of section 10 of the [1866 c. 39.] Exchequer and Audit Departments Act 1866 (payment, after the making of the specified deductions, of gross revenues into the Consolidated Fund) as comprised in their department's gross revenues.

79 Supplemental powers to modify enactments

(1) The Treasury may by order make such modifications of any enactment as they consider necessary or expedient in consequence of--

(a) the fact that the Parliament has, or is to have, the power to pass a tax-varying resolution, or

(b) the fact (where it is the case) that the Parliament has passed such a resolution.

(2) The Treasury may by order make provision--

(a) excluding the operation of section 73(2) in relation to any enactment, and

(b) making any such other modifications of any enactment as they consider necessary or expedient in connection with, or for the purposes of, any such exclusion.

(3) Without prejudice to the generality of the powers conferred by the preceding provisions of this section, an order under this section may provide that, where any tax-varying resolution relating to any year of assessment is passed, that resolution does not require any change in the amounts repayable or deductible under section 203 of the [1988 c. 1.] Income and Corporation Taxes Act 1988 (PAYE) between--

(a) the beginning of that year, and

(b) such day falling after the passing of the resolution as may be specified in the order.

(4) An order under this section may, to the extent that the Treasury consider it to be appropriate, take effect retrospectively from the beginning of the year of assessment in which it is made.

(5) In this section "tax-varying resolution" has the same meaning as in section 74.

80 Reimbursement of expenses

The Scottish Ministers may reimburse any Minister of the Crown or government department for administrative expenses incurred by virtue of this Part at any time after the passing of this Act by the Minister or department.

Part V Miscellaneous and general

Remuneration of members of the Parliament and Executive

81 Remuneration of members of the Parliament and Executive

(1) The Parliament shall make provision for the payment of salaries to members of the Parliament and members of the Scottish Executive.

(2) The Parliament may make provision for the payment of allowances to members of the Parliament or members of the Scottish Executive.

(3) The Parliament may make provision for the payment of pensions, gratuities or allowances to, or in respect of, any person who--

(a) has ceased to be a member of the Parliament or the Scottish Executive, or

(b) has ceased to hold such office, employment or other post in connection with the Parliament or the Scottish Executive as the Parliament may determine but continues to be a member of the Parliament or the Scottish Executive.

(4) Such provision may, in particular, include provision for--

(a) contributions or payments towards provision for such pensions, gratuities or allowances,

(b) the establishment and administration (whether by the Parliamentary corporation or otherwise) of one or more pension schemes.

(5) In this section "provision" includes provision--

(a) by an Act of the Scottish Parliament, or

(b) by a resolution of the Parliament conferring functions on the Parliamentary corporation;

and references to a member of the Scottish Executive include a junior Scottish Minister.

82 Limits on salaries of members of the Parliament

(1) The Parliament shall ensure that the amount of salary payable to a member of the Parliament in accordance with section 81 is reduced if any salary is payable to him--

(a) pursuant to a resolution (or combination of resolutions) of either House of Parliament relating to the remuneration of members of that House, or

(b) under section 1 of the [1979 c. 50.] European Parliament (Pay and Pensions) Act 1979 (remuneration of United Kingdom MEPs).

(2) The Parliament shall ensure that the amount of salary is reduced--

(a) to a particular proportion of what it would otherwise be or to a particular amount, or

(b) by the amount of any salary payable to the member as mentioned in subsection (1)(a) or (b), by a particular proportion of that amount or by some other particular amount.

83 Remuneration: supplementary

(1) The Parliament shall ensure that information concerning sums paid as salaries, allowances, pensions or gratuities of the kind mentioned in section 81 is published for each financial year.

(2) No payment of salary or allowances of the kind mentioned in section 81(1) or (2) shall be made to a person who is required by section 84 to take an oath unless he has done so.

(3) Subsection (2) does not affect any entitlement to payments in respect of the period before the person concerned took the oath once he has done so.

(4) For the purposes of sections 81 and 82, a person who is a member of the Parliament immediately before the Parliament is dissolved shall be treated--

(a) if he continues to hold office by virtue of section 19(2) or paragraph 1 of Schedule 2, as if he were such a member until the end of the day on which he ceases to hold such office, and

(b) if he does not fall within paragraph (a) but is nominated as a candidate at the subsequent general election, as if he were such a member until the end of the day on which the election is held.

(5) Different provision may be made under section 81 or 82 for different cases.

Other provision about members of the Parliament etc.

84 Oaths

(1) A person who is returned as a member of the Parliament shall take the oath of allegiance (whether or not he has taken the oath after being returned on a previous occasion or otherwise than as a member of the Parliament).

(2) He shall do so at a meeting of the Parliament and shall not take part in any other proceedings of the Parliament until he has done so.

(3) If he has not done so within the period of two months beginning with the day on which he was returned, or such longer period as the Parliament may have allowed before the end of that period, he shall cease to be a member of the Parliament (so that his seat is vacant).

(4) Each member of the Scottish Executive shall on appointment--

(a) take the official oath in the form provided by the [1868 c. 72.] Promissory Oaths Act 1868, and

(b) take the oath of allegiance.

(5) Each junior Scottish Minister shall on appointment take the oath of allegiance.

(6) Subsections (4) and (5) do not require a member of the Parliament to take the oath of allegiance again if he has already done so in compliance with his duty as a member.

(7) In this section, references to taking the oath of allegiance are to taking it in the form provided by the Promissory Oaths Act 1868.

85 Exemption from jury service

(1) In Part III of Schedule 1 to the [1974 c. 23.] Juries Act 1974 (persons excusable as of right from jury service), after the entries under the heading "Parliament" there is inserted--

" Scottish Parliament and Scottish Executive

Members of the Scottish Parliament.
Members of the Scottish Executive.
Junior Scottish Ministers. "

(2) In Part III of Schedule 1 to the [1980 c. 55.] Law Reform (Miscellaneous Provisions) (Scotland) Act 1980 (persons excusable as of right from jury service), after the entries in Group A there is inserted--

" Group AB

Scottish Parliament and Scottish Executive

(a) members of the Scottish Parliament;

(b) members of the Scottish Executive; and

Arrangements at Westminster

86 Scottish representation at Westminster

(1) Schedule 2 to the [1986 c. 56.] Parliamentary Constituencies Act 1986 (rules for redistribution of seats) is amended as follows.

(2) Rule 1(2) (Scotland to have not less than 71 constituencies) is omitted.

(3) After rule 3 there is inserted--

" 3A A constituency which includes the Orkney Islands or the Shetland Islands shall not include the whole or any part of a local government area other than the Orkney Islands and the Shetland Islands. " ; and in rule 4, for "3" there is substituted "3A".

(4) In applying rule 5 (electoral quotas for each part of the United Kingdom) to Scotland for the purposes of the first report of the Boundary Commission for Scotland to be submitted under section 3(1) of that Act after the commencement of this subsection, "electoral quota" means the number which, on the enumeration date in relation to that report, is the electoral quota for England.

(5) In paragraph 7 (Commissions do not have to give full effect to all rules), after "rules" there is inserted "(except rule 3A)".

87 The Advocate General for Scotland

(1) In Schedule 2 to the [1975 c. 24.] House of Commons Disqualification Act 1975 (Ministerial offices) and Part III of Schedule 1 to the [1975 c. 27.] Ministerial and other Salaries Act 1975 (salaries of the Law Officers), after the entry for the Solicitor General there is inserted-- " Advocate General for Scotland " .

(2) The validity of anything done in relation to the Advocate General is not affected by a vacancy in that office.

(3) If that office is vacant or the Advocate General is for any reason unable to act, his functions shall be exercisable by such other Minister of the Crown as the Prime Minister may determine in writing.

Cross-border public authorities

88 Cross-border public authorities: initial status

(1) Sections 53 and 118 to 121 shall not apply in relation to any function which is specifically exercisable in relation to a cross-border public authority; and section 118 shall not apply in relation to any function of such an authority.

(2) A Minister of the Crown shall consult the Scottish Ministers before he exercises, in relation to a cross-border public authority, any specific function--

(a) which relates to any appointment or removal of the cross-border public authority concerned or of any members or office-holders of the cross-border public authority concerned, or

(b) whose exercise might affect Scotland otherwise than wholly in relation to reserved matters.

(3) Any cross-border public authority or other person which is required by a pre-commencement enactment or a prerogative instrument to lay any report relating to a cross-border public authority before Parliament or either House of Parliament shall also lay the report before the Scottish Parliament.

(4) Subsections (1) to (3) are subject to any Order in Council made under section 89.

(5) In this Act "cross-border public authority" means any body, government department, office or office-holder specified in an Order in Council made by Her Majesty under this section.

(6) Such an Order may only specify a body, government department, office or office-holder which (at the time when the Order is made) has, in addition to other functions, functions which are exercisable in or as regards Scotland and do not relate to reserved matters.

(7) In this section--

"office-holder" includes employee or other post-holder,
"report" includes accounts and any statement.

89 Power to adapt etc. cross-border public authorities

(1) Her Majesty may by Order in Council make such provision in relation to a cross-border public authority as She considers necessary or expedient in consequence of this Act.

(2) Such provision may, in particular, include provision--

(a) modifying any function of a cross-border public authority or of a Minister of the Crown in relation to such an authority,

(b) conferring any function on a cross-border public authority or on a Minister of the Crown or the Scottish Ministers in relation to such an authority,

(d) modifying the application of section 56(4) or 88(1), (2) or (3),

(e) for any function to be exercisable by the Scottish Ministers instead of by a Minister of the Crown, or by the one concurrently with the other, or by both jointly or by either with the agreement of or after consultation with the other,

(f) apportioning any assets or liabilities,

(g) imposing, or enabling the imposition of, any limits or other restrictions in addition to or in substitution for existing limits or restrictions,

(h) providing for sums to be charged on or payable out of, or paid into, the Scottish Consolidated Fund (instead of or in addition to payments into or out of the Consolidated Fund or the National Loans Fund or out of money provided by Parliament),

(i) requiring payments, with or without interest, to a Minister of the Crown or into the Consolidated Fund or National Loans Fund.

(3) No recommendation shall be made to Her Majesty in Council to make an Order under this section unless the cross-border public authority concerned has been consulted.

90 Power to transfer property of cross-border public authorities

(1) This section applies if an Act of the Scottish Parliament provides for any functions of a cross-border public authority to be no longer exercisable in or as regards Scotland.

(2) Her Majesty may by Order in Council provide--

(a) for the transfer of any property to which this section applies, or

(b) for any person to have such rights or interests in relation to any property to which this section applies as Her Majesty considers appropriate (whether in connection with a transfer or otherwise).

(3) This section applies to property belonging to the cross-border public authority concerned which appears to Her Majesty--

(a) to be held or used wholly or partly for or in connection with the exercise of any of the functions concerned, or

(b) not to be within paragraph (a) but, when last held or used for or in connection with the exercise of any function, to have been so held or used for or in connection with the exercise of any of the functions concerned.

(4) Her Majesty may by Order in Council provide for the transfer of any liabilities--

(a) to which the cross-border public authority concerned is subject, and

(b) which appear to Her Majesty to have been incurred wholly or partly for or in connection with the exercise of any of the functions concerned.

(5) No recommendation shall be made to Her Majesty in Council to make an Order under this section unless the cross-border public authority concerned has been consulted.

Miscellaneous

91 Maladministration

(1) The Parliament shall make provision for the investigation of relevant complaints made to its members in respect of any action taken by or on behalf of--

(a) a member of the Scottish Executive in the exercise of functions conferred on the Scottish Ministers, or

(b) any other office-holder in the Scottish Administration.

(2) For the purposes of subsection (1), a complaint is a relevant complaint if it is a complaint of a kind which could be investigated under the [1967 c. 13.] Parliamentary Commissioner Act 1967 if it were made to a member of the House of Commons in respect of a government department or other authority to which that Act applies.

(3) The Parliament may make provision for the investigation of complaints in respect of--

(a) any action taken by or on behalf of an office-holder in the Scottish Administration,

(b) any action taken by or on behalf of the Parliamentary corporation,

(d) any action concerning Scotland and not relating to reserved matters which is taken by or on behalf of a cross-border public authority.

(4) In making provision of the kind required by subsection (1), the Parliament shall have regard (among other things) to the Act of 1967.

(5) Sections 53 and 117 to 121 shall not apply in relation to functions conferred by or under the Act of 1967.

(6) In this section--

"action" includes failure to act (and related expressions shall be read accordingly),
"provision" means provision by an Act of the Scottish Parliament;

and the references to the Act of 1967 are to that Act as it has effect on the commencement of this section.

92 Queen's Printer for Scotland

(1) There shall be a Queen's Printer for Scotland who shall--

(a) exercise the Queen's Printer functions in relation to Acts of the Scottish Parliament and subordinate legislation to which this section applies, and

(b) exercise any other functions conferred on her by this Act or any other enactment.

(2) In subsection (1), "the Queen's Printer functions" means the printing functions in relation to Acts of Parliament and subordinate legislation of the Queen's Printer of Acts of Parliament.

(3) The Queen's Printer for Scotland shall also on behalf of Her Majesty exercise Her rights and privileges in connection with--

(a) Crown copyright in Acts of the Scottish Parliament,

(b) Crown copyright in subordinate legislation to which this section applies,

(c) Crown copyright in any existing or future works (other than subordinate legislation) made in the exercise of a function which is exercisable by any office-holder in, or member of the staff of, the Scottish Administration (or would be so exercisable if the function had not ceased to exist),

(d) other copyright assigned to Her Majesty in works made in connection with the exercise of functions by any such office-holder or member.

(4) This section applies to subordinate legislation made, confirmed or approved--

(a) by a member of the Scottish Executive,

(b) by a Scottish public authority with mixed functions or no reserved functions, or

(5) The Queen's Printer of Acts of Parliament shall hold the office of Queen's Printer for Scotland.

(6) References in this Act to a Scottish public authority include the Queen's Printer for Scotland.

93 Agency arrangements

(1) A Minister of the Crown may make arrangements for any of his specified functions to be exercised on his behalf by the Scottish Ministers; and the Scottish Ministers may make arrangements for any of their specified functions to be exercised on their behalf by a Minister of the Crown.

(2) An arrangement under this section does not affect a person's responsibility for the exercise of his functions.

(3) In this section--

"functions" does not include a function of making, confirming or approving subordinate legislation,
"Minister of the Crown" includes government department,
"specified" means specified in an Order in Council made by Her Majesty under this subsection;

and this section applies to the Lord Advocate as it applies to the Scottish Ministers.

94 Private legislation

(1) This section applies where a pre-commencement enactment makes provision which has the effect of--

(a) requiring any order to be confirmed by Act of Parliament, or

(b) requiring any order (within the meaning of the [1945 c. 18.] Statutory Orders (Special Procedure) Act 1945) to be subject to special parliamentary procedure,

and power to make, confirm or approve the order in question is exercisable by the Scottish Ministers by virtue of section 53.

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