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Revenue Scotland and Tax Powers Act 2014

Section 100 – References to “Revenue Scotland assessment”

139.This section provides for references to “Revenue Scotland assessment” in the Act to mean assessments made under section 98 or 99.

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Text created by the Scottish Executive department responsible for the subject matter of the Act 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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