Section 26 Time of disposal where invoice issuedF1I1

Annotations

Textual amendments

F1

S. 26 repealed (7.11.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 10(8) (with ss. 257-259); S.S.I. 2014/278, art. 2, Sch.

Commencement

I1

S. 26 in force at 1.4.2015 by S.S.I. 2015/109, art. 2