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Status:
Point in time view as at 24/04/2017.
Changes to legislation:
Revenue Scotland and Tax Powers Act 2014, Section 5 is up to date with all changes known to be in force on or before 22 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.

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5Payments into the Scottish Consolidated FundS
This section has no associated Explanatory Notes
(1)Revenue Scotland must pay money received in the exercise of its functions into the Scottish Consolidated Fund.
(2)But Revenue Scotland may do so after deduction of payments in connection with repayments, including payments of interest on—
(a)repayments, or
(b)payments treated as repayments.
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