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Scotland Act 2012: HMRC guidance

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The Scotland Bill received Royal Assent on 1 May and is now the Scotland Act 2012.

The Scotland Bill received Royal Assent on 1 May and is now the Scotland Act 2012.

HMRC has published an overview and a series of FAQs on the implications of the Scottish Parliament’s new power to set a Scottish rate of income tax and devolution of the power to raise taxes on land transactions.

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