1. Or the subject of a parental order in Scotland.
2. The 2017 consultation and related documents are at Review of the Gender Recognition Act 2004 - Scottish Government - Citizen Space (consult.gov.scot)
3. The analysis of responses is at Review of the Gender Recognition Act 2004: consultation analysis - gov.scot (www.gov.scot)
4. The 2019 consultation and related documents are at Gender Recognition Reform (Scotland) Bill: A consultation - Scottish Government - Citizen Space
5. The draft BRIA published with the 2017 consultation is at: Review of the Gender Recognition Act 2004: consultation - gov.scot (www.gov.scot)
6. Equality Act 2010, section 7: Equality Act 2010 (legislation.gov.uk)
7. As set out in the Legislative Consent motion for the Gender Recognition Bill 2004 at Sewel Convention - Legislative Consent Motions (www.gov.scot).
8. About half a million fewer than Scotland - see Ireland population (2022) live — Countrymeters
9. Source is the Department of Employment Affairs and Social Protection Client Identity Service
10. Denmark's population in 2020 was estimated to be 5,79 million
11. In Denmark and the Republic of Ireland the minimum age of application is 18. In Norway, the minimum age of application is 16, and younger people between the ages of 6 and 16 can apply with parental consent.
12. In Ireland whilst no directly equivalent provision in relation to fraudulent applications exists, under s.14 of the relevant legislation the Minster can revoke a certificate where "information is received that would have led to the refusal of the certificate, had it been received prior to its issue". No such revocations have been made since the inception of the new system in September 2015.
13. Information on these public sector schemes is available at the Scottish Public Pension Agency's website: Scottish Public Pensions Agency home page | SPPA
14. There is further information on this in guidance to applicants for gender recognition on the impact of legal recognition for pensions and benefits the Department for Work and Pensions at: Gender recognition: how pensions and benefits may be affected - GOV.UK (www.gov.uk)
15. The judgement and a summary can be accessed at Walker (Appellant) v Innospec Limited and others (Respondents) - The Supreme Court
16. Paragraphs 73 and 78 at Civil_Partnerships_-_Next_Steps_and_Consultation_on_Conversion.pdf (publishing.service.gov.uk)
17. Paragraph 10 of the Executive Summary in the UK Government "Review of Survivor Benefits in Occupational Pension Schemes at Review of survivor benefits in occupational pension schemes (publishing.service.gov.uk) indicated that 27% of private pension schemes had a difference in the way survivor benefits between mixed sex spouses and civil partners were calculated.
18. Section 44(2) of the Criminal Law (Consolidation)(Scotland) Act 1995 at Criminal Law (Consolidation) (Scotland) Act 1995 (legislation.gov.uk)
19. including IT systems, application forms, staff training, and preparation of guidance for applicants
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