Point in time view as at 01/01/2015. This version of this cross heading contains provisions that are not valid for this point in time.
Revenue Scotland and Tax Powers Act 2014, Cross Heading: Introduction is up to date with all changes known to be in force on or before 26 July 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Valid from 01/04/2015
1SThis schedule applies to a claim under section 106, 107 or 108.
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