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It is thankfully an easier job to fill out the state one once you have filled out the federal one, because the federal tax code is much more elaborate than the state tax codes—the state tax codes tend to be simplified versions of the federal one.
The prudential code requires a local authority to be very clear about appropriateness and sustainability in relation to meeting the costs of servicing that capital programme through its annual budget.
It is also not usually possible for clinical coding to identify reliably those conditions that result from severe trauma, since the condition may be recorded but not its cause.
I would be interested to hear the Scottish Government's thoughts on the creation of a national water safety code—rather like the green cross code—that it could use to promote safety.
We are confident that the issues that he and the BMA have raised will be addressed in regulations—through development of the existing code of practice or production of a separate code.
That work will inform not only future marine spatial planning but any revived relocation programme for fish farms.The industry's current code of good practice has already driven significant improvements in containment and the minimising of fish escapes.