The Act
Part 4 – Returns and Payment
Chapter 1 of Part 4 - Returns
Miscellaneous
Section 38 – Interpretation
105.Section 38 defines the meaning of references to “make a return”.
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105.Section 38 defines the meaning of references to “make a return”.
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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