Part IV Capital Transfer Tax

C294 Delivery of accounts. C1

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In section 12 of the M1Customs, Inland Revenue, and Savings Banks Act 1877 (transmission and custody of inventories in Scotland)—

a

for the word “All”, where first occurring, there shall be substituted the words “ To the extent that the Registrar, Capital Taxes Office at Edinburgh may require, ” ; and

b

the words “as often as required” shall cease to have the effect.

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