Territorial extent and application Scotland
The Act does not contain any provisions relating to matters which are within the legislative competence of the Scottish Parliament. Under Schedule 5 of the Scotland Act 1998, tax policy, apart from devolved taxes, is a reserved matter, and NICs are also a reserved matter. The Levy is not a devolved tax. Therefore, no Legislative Consent Motion is being sought in relation to any provisions of the Act. If there are amendments relating to the legislative competence of the Scottish Parliament consent will be sought for them.