The Scotland Act 2016 was passed by the UK Parliament on 23 March 2016 and received Royal Assent the same day. The Act provides for the devolution of several powers to the Scottish Parliament. The powers devolved concern:
- Setting Scottish income tax rates and thresholds;
- Assigning a portion of UK value added tax to the Scottish budget;
- Administration of the Universal Credit and certain other benefits of the welfare system; and
- Certain other areas.
While the various sections of t…