[80N Tax on Wild Fisheries]
Scotland Act 1998 (1998 c 46) | Legislation

[Chapter 7
Tax on Wild Fisheries]

[80N  Tax on Wild Fisheries]

[(1)     A tax to which subsection (2) applies is a devolved tax.

(2)     This subsection applies to taxes on the owners, occupiers or users of wild fisheries, or on the owners or occupiers of the

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