Special cases Special cases

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

• Sch. 7 words substituted by Scotland Act 2012 Sch. 2 para. 1(4)(a)
• Sch. 7 Note words substituted by Scotland Act 2012 Sch. 2 para. 1(4)(b)(i)
• Sch. 7 Note words substituted by Scotland Act 2012 Sch. 2 para. 1(4)(b)(ii)
• Sch. 7 para. 1 words omitted by Finance Act 2014 Sch. 38 para. 16(11)
• Sch. 7 para. 1(2) words omitted by Finance Act 2014 Sch. 38 para. 16(10)(a)