Chapter 1 — Overview
Section 73 – Overview
109.This section provides an overview of the matters that are dealt with in this Part of the Act, namely the assessment of the devolved taxes.
Revenue Scotland and Tax Powers Act 2014
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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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