Conditions of exemption certificates
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Nodiadau Polisi
4.—(1) An exemption certificate must have set out in it any conditions which Revenue Scotland directs are to be conditions of issue of an exemption certificate.
(2) Revenue Scotland may under paragraph (1) direct that—
(a)a particular condition must be included in every exemption certificate; or
(b)a particular condition must be included in an exemption certificate of a particular nature or one issued to a particular person.