This section has no associated Explanatory Notes
[F113ASRevenue Scotland]
Textual Amendments
F1Sch. para. 13A inserted (1.1.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 12 (with ss. 257-259); S.S.I. 2014/370, art. 2, Sch.