Scotland Bill

16: Clause 27, page 20, line 24, at end insert— ““(7) The use of an Order in Council under subsection (1) of this section shall be assessed against the following criteria— (a) the potential for the new tax to create or incentivise economic distortions and arbitrage within the UK; (b) the potential the new tax might create for tax avoidance across the UK; (c) the impact of the proposed tax on compliance burdens across the UK; and (d) the compatibility of the new tax with EU Legislation and Rules, such as those covering State Aid and the Single Market, and the Human Rights Act. (8) In proposing an additional devolved tax under subsection (1) of this section, the Scottish Parliament shall provide evidence in support of the criteria specified under subsection (7), including in particular— (a) the rationale for the devolution of such a tax; (b) the intended tax base, taxable activity and expected revenue; (c) an assessment of the expected distributional impact, including the impact on business and individuals and the wider economic impact; (d) an assessment of compatibility with the Human Rights Act, EU State Aid rules and other directives; (e) plans for the collection and administration of the tax, including means of ensuring compliance; and (f) an assessment of any interaction of the proposed new Scottish tax with UK-wide taxes, including plans to protect policy and geographical borders.””