Revenue Scotland and Tax Powers Act 2014 section 24

Business arrangements

Section 24 dealt with business arrangements but has been repealed in its entirety.

  • Section 24 originally addressed business arrangements in the context of Revenue Scotland's tax powers
  • The entire section has been repealed and is no longer in force
  • The repeal was effected by The Tribunals (Scotland) Act 2014 (Ancillary Provisions) Regulations 2017
  • No substantive provisions from this section remain applicable

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