Article 3 Tax Provisions consequential on the transfer of functions etc. to Scottish Water
Articles 4 to 7 make provision in consequence of the transfer on 1st April 2002 of the functions, property and liabilities of the new water and sewerage authorities to Scottish Water by virtue of sections 21 and 22 of the Water Industry (Scotland) Act 2002f1.
Annotations
Footnotes
- f1
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Sections 21 and 22 come into force on 1st April 2002, being the day appointed by S.S.I. 2002/118.