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The very short period of time between laying the instruments and their coming into force has meant that there was no opportunity for the instruments to be scrutinised prior to their coming into force.
Professional services, financial services and construction also account for sizeable changes, with these estimated to account for around 40% of the overall change in Scottish GVA.
That delayed the audit and the annual audit report so that the accounts missed the statutory deadline of 31 December 2014 for laying before Parliament.
That will require us to think about co-location and where things are done, taking account of patterns of home and office working, which have changed since Covid.