• Executive Summary

• Introduction

• Background
  • What is prescription?
  • The difference between negative prescription, positive prescription, and limitation
  • Why has the Bill been brought forward?

• What does the Bill do?
  • Outline of provisions

• General aims and objectives of the Bill

• The Consultation Process: Scottish Law Commission and Scottish Government

• Specific provisions with in the Bill
  • Section 3: the five year rule and exceptions
    • Exception for council tax and non-domestic rates
    • Exception for certain social security benefits and tax credits
  • Section 5: the discoverability test
    • The impact of the David T Morrison v ICL Plasticscase
      • The options
      • Section 5: the new discoverability test
  • Section 8: the new start date for twenty year prescription
    • The current law
      • The changes proposed in the bill
      • Examples of the effect of the proposed change in the law
      • Policy underlying the new start date and harsh cases
      • Omissions and ongoing breaches
  • Sections 6, 7 and 12: interruptions and extensions
    • Section 6: Obligations: twenty year prescriptive period and extension
    • Section 7: twenty year prescription and property rights
    • Section 12: final disposal
  • Section 13: standstill agreements: five year prescription

• Other issues
  • Forfeiture
  • Language in the 1973 Act

• Delegated powers provisions

• Financial Memorandum

• Policy Memorandum

• Conclusions on the general principles of the Bill

• Annex A

• Annex B

• Annex C