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That key point has been comprehensively ignored by those who have spoken against the amendment.Of course local accountability is important. However, accountability is not restricted to the council that is proposing a scheme.
Achieving that improvement would be interesting and worthwhile work for both lay and legal people in the context of a wider review of the way in which we treat rape and sexual assault victims.
We also considered the administration costs of processing the accounts of people who lived in Scotland, who were liable to the tax and who might respond by moving their account residence.