Just had a very quick read from the link, and one part makes me wonder how this will be implemented, because some parts of the Crown Estates are partly owned by third parties as joint ventures.
**Crown Estate Responsibility for the management of the Crown Estate's economic assets in Scotland, and the revenue generated from these assets, will be transferred to the Scottish Parliament.**
Another point would be the Aggregate Levy and how will that effect the North And South divide. Are the levies the same or will they be different, which may lead to cross border differences.
**Aggregates Levy Once the current legal issues in relation to Aggregates Levy have been resolved, the power to charge tax on the commercial exploitation of aggregate in Scotland will be devolved to the Scottish Parliament. The Scottish government will be free to make its own arrangements with regard to the design and collection of any replacement tax**