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Revenue Scotland and Tax Powers Act 2014

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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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338.As set out in paragraph 1, this schedule applies to a claim under section 106, 107 or 108 of this Act.

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