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| SCDI is an independent, not for profit organisation and is funded by members' subscriptions determined by a voluntary subscription scale. | |||||||||
By agreement with HM Revenue & Customs (HMRC), all subscriptions to the Scottish Council for Development and Industry are chargeable as a business expense in computing profits for assessment to Corporation or Income Tax. Subscriptions are not subject to a levy of Value Added Tax (VAT). |
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| Financial Reporting | |||||||||
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