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This is the original version (as it was originally enacted).
(1)A qualifying abstraction is prohibited if it is not—
(a)approved as described in subsection (2), or
(b)exempt by virtue of section 7.
(2)It is approved if—
(a)it has been approved by the Scottish Ministers under this Part, and
(b)their approval has not ceased to have effect by reason of—
(i)the expiry of any period specified under section 12(1)(a) (including where extended), or
(ii)the imposition of a suspension or revocation under section 15(1)(a) to (c).
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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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