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Textual Amendments
F1S. 32 repealed (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 10(13) (with ss. 257-259); S.S.I. 2015/110, art. 2(1)
Commencement Information
I1S. 32 in force at 1.4.2015 by S.S.I. 2015/109, art. 2