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Regulation 4 Definition of relevant year

Original text. Later amendments are not shown.

In regulation 2(1) (interpretation)—

(a)

insert after the definition of “non-scheme article”—

  • ““non-Scottish article” has the meaning given in regulation 3(2),”,

(b)

in the definition of “relevant year”, for “any” substitute “the calendar year beginning 1 January 2023 or any subsequent”.