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The Scotland Act 2012 is an Act of the Parliament of the United Kingdom. It sets out amendments to the Scotland Act 1998, with the aim of devolving further powers to Scotland in accordance with the recommendations of the Calman Commission.〔Gibson, Kenneth, "Implementing the Financial Powers in the Scotland Act 2012", Scottish Parliamentary Review, Vol. I, No. 2 (Jan, 2014) (Blacket Avenue Press )〕 It received Royal Assent in 2012. ==Main Provisions== The Act gave extra powers to the Scottish Parliament, most notably: * The ability to raise or lower income tax by 10p in the pound. Any change is applied equally across all tax bands. * Other minor tax powers: control of stamp duty and landfill tax. * The ability to borrow money, up to £2.2 billion a year. * Guaranteed Scottish representation in the BBC and Crown Estate. * Legislative control over several more issues including limited powers relating to drugs, driving, and guns. The Act has prompted the creation of Revenue Scotland, a Scottish tax authority to replace HMRC for devolved taxes. 抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「Scotland Act 2012」の詳細全文を読む スポンサード リンク
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