Textual Amendments
F1Words in Sch. 2 Pt. 2 inserted (18.12.2008) by Budget (Scotland) Act 2008 Amendment Order 2008 (S.S.I. 2008/424), arts. 1(1), 4(3)
F2Word in Sch. 2 Pt. 2 inserted (20.3.2009) by Budget (Scotland) Acts 2007 and 2008 Amendment Order 2009 (S.S.I. 2009/120), arts. 1(1), 7(3)(b)