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The representations on behalf of Ash Regan, including those on the Commissioner’s draft report, contend that paragraph 9.1 of the Code does not apply on the basis that the Code regulates complaints about members and not complaints by members.
Section 60B(3) requires the Commissioner to consult specified persons before issuing the code and provides that the Commissioner may not issue the code unless a draft has been laid before and approved by the Scottish Parliament.
Section 60B(3) requires the Commissioner to consult specified persons before issuing the code and provides that the Commissioner may not issue the code unless a draft has been laid before and approved by the Scottish Parliament.
Tax code errors includes cases where Scottish taxpayers have paid the wrong amount of tax due to their employer failing to operate a Scottish ‘S’ code.