Yn ddilys o 01/01/2015
5Payments into the Scottish Consolidated FundS
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adran has no associated
Nodiadau Esboniadol
(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.