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I would think that, just in terms of the Parliament’s credibility, having a tax that is presently more than 30 years out of date—and which will be 40 years out of date before an effective revaluation can be fully implemented—brings the Parliament and the devolved system into disrepute.
(Scotland) Act 2012, Scottish Ministers invited the public sector to accelerate completion of the land register with a target date of 2024 to support the land reform agenda. 3.