Overview and Background Part 1 – Alignment With Eu Law Section 3 – Limitations on the section 1(1) power
40.Section 3 sets out limits on the use of the power, which are that it cannot be used to:
	impose or increase taxation, make retrospective provision or create certain types of criminal offence;
	provide for the establishment of a Scottish public authority;
	remove protections relating to judicial independence or make provision contrary to section 1 of the Judiciary and Courts (Scotland) Act 2008;
	confer on public authorities in Scotland functions that are inconsistent with the general objects and purposes of the authority; or
	modify the Scotland Act 1998 (or the protected subject-matters listed in section 31(5) of that Act), the Equality Act 2006 or the Equality Act 2010. Subsection (2) qualifies the limitation on removal of judicial protection or modification of the Equality Act 2010 if alternative provision is made in the regulations that is equivalent to the protection being removed or modified.