000 01034cad a22002295a 4500
001 E153894
008 110919e20110913xxkb f s000 0 eng d
035 _a(Sirsi) u153894
041 0 _aeng
100 1 _aNicol, Scherie
245 0 4 _aCorporation tax
_bfinancial scrutiny unit briefing
_h[electronic resource]
260 _aEdinburgh
_bScottish Parliament
_c2011
490 0 _aSPICe Briefing
_v(11/67) 13 September 2011
520 _aWhilst currently the Scottish Government cannot vary corporation tax, they have asked to be given these powers through the Scotland Bill. This briefing examines the reasons for collecting corporation tax, and the potential advantages and disadvantages of such powers being devolved.
521 _aAdvanced
590 _aKA
651 4 _aScotland
_y1999-
690 _aPROPERTY-PROPERTY TAXATION
700 1 _aDewar, Jim
856 4 0 _uhttps://www.scottish.parliament.uk/business/research/briefings-11/SB11-67.pdf
_zView the briefing free of charge at www.scottish.parliament.uk
942 _n0
999 _c112753
_d112753