Introductory text
Draft Regulations laid before the Scottish Parliament under section 254(3) of the Revenue Scotland and Tax Powers Act 2014, for approval by resolution of the Scottish Parliament.
Taxes
Made 2020
Coming into force in accordance with regulation 1(1)
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 181(1) and 254(5)(b) of the Revenue Scotland and Tax Powers Act 2014f1 and all other powers enabling them to do so.
In accordance with section 254(3) of that Act a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.
Annotations
Footnotes
- f1