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People talk about Scotland losing access to structural funds and have been talking about that for many years, but we still have a structural funds programme and we will get another one. However, the programmes are getting smaller and smaller, so we must focus our efforts on the right types of activity.
They will allow revenue Scotland and then the courts and the tribunal to do more than just look to the words in a tax statute, given that avoidance activity, by definition, is intended to try to get round those plain words.