River Spey, and is managed on behalf of the family of the Earl of Seafield. It said landowners were being blamed for the inefficiencies of local and central government. "There is a myth presented by individuals sponsoring land reform in Scotland that 'too many acres are owned by too few individuals.' It may be true that 'many acres are owned by few individuals' but there is very little evidence presented to show that this is a bad thing". Criticism by Scottish Parliament The Land Reform (Scotland) Bill was criticised during its passage by the Delegated Powers and Law Reform Committee of the Scottish Parliament on the basis that it granted a significant power to Scottish Minister to implement much of the details of the Act through secondary legislation and delegated powers. Turcan Connell identified concerns around the implementation of the Act and the amount of scrutiny the detailed law would receive. Recommendations by legal experts Several parts of the Bill have been criticized as follows: The criteria for community buyout (s.47) are too demanding. There are double criteria: significant benefit from the transfer, and significant harm from non-transfer. Each one of these criteria alone should be sufficient. The upper bound of 10 years on tenancy (part 10, s.74) is too short and hurts the rights of the tenants. The paragraphs on transparency and accountability (parts 3–4, s.35-36) are too weak: there are no sanctions on refusing to give information about the landowner, and there is no obligation to give information on the real person owning the land (the real landowner often hides behind a "shell company"). Land-reform activists claim that the current reform is insufficient as several important amendments were voted down by SNP and Conservative backbenchers, including: Land cap – restricting the amount of land that one individual can own. Preventing land ownership via offshore tax havens. Andy Wightman, the land reform spokesperson for the Scottish Greens and MSP candidate for Lothian, revealed that companies owned by the Buccleuch Estates used tax havens in the Cayman Islands. He said that "The Green bid to clamp down on the use of tax havens goes to the heart of understanding who owns Scotland. As we have seen this week with the uncovering of the complex corporate affairs of the Buccleuch Estates, there is an urgent need to ensure transparency in who profits from Scottish land." Criticism by PhD students In a