Scotland Bill

66: After Clause 37, insert the following new Clause— ““Referendum about further devolution of taxation Referendum about further devolution of taxation In section 30 of the 1998 Act (legislative competence: supplementary) insert— ““(5) Her Majesty may not by Order in Council amend Schedule 5 or make any other provision which removes any tax or excise duty from being a reserved matter (““the proposed devolution of taxation competence””) unless subsection (6) is satisfied. (6) This subsection is satisfied if a referendum has been held throughout Scotland about whether the proposed devolution of taxation competence should take place and the majority of voters in the referendum vote in favour of the proposed devolution. (7) Her Majesty may by Order in Council cause the referendum to be held. (8) The Order in Council shall contain the question that is to appear on the ballot paper. (9) An Order in Council under subsection (7) may not be made unless a draft of the statutory instrument containing the Order has been laid before, and approved by a resolution of, each House of Parliament. (10) For further provision about a referendum held by virtue of this section, Schedule (Referendums under this Act) to the Scotland Act 2011 applies.””””