Summary and recommendation
The recommended policy option(s) is to introduce primary legislation as set out under Option 2 under each of the proposals. This will achieve the Scottish Government's aim of implementing the accepted recommendations of the Barclay Review Report.
Declaration and publication
I have read the Business and Regulatory Impact Assessment and I am satisfied that, given the available evidence, it represents a reasonable view of the likely costs, benefits and impact of the leading options. I am satisfied that business impact has been assessed with the support of businesses in Scotland.
Signed: Derek Mackay, Cabinet Secretary for Finance and Constitution
Date: 23 June 2019
Scottish Government Contact point: Ian Storrie
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