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The Corn Returns (Scotland) (Variation) Regulations 1990

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Explanatory Note

(This note is not part of the Regulations)

These Regulations further amend the Corn Returns (Scotland) Regulations 1976 by substituting a new form of return for the previous form set out in the Corn Returns (Scotland) (Amendment) Regulations 1981. The principal change is the introduction of new footnotes which specify the appropriate use of each row.

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