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Paragraph 13A F1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Revenue Scotland

Annotations

Textual amendments

F1

Sch. para. 13A inserted (1.1.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 12 (with ss. 257-259); S.S.I. 2014/370, art. 2, Sch.

Notes on Schedule 1

Textual amendments

F1

Sch. renumbered as sch. 1 (20.12.2025) by The Cross-Border Public Procurement (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/392), regs. 1, 5(5)