It is also worth noting that loss of corporation tax, excise duty and VAT reductions would be suffered by the UK Treasury, while the bottle tax would be raised by Holyrood, making such a plan more attractive to MSPs.

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Having ticked off one purchase on his London shopping list, Mr Salmond is likely to renew his focus on other items - including control of corporation tax and alcohol excise duties along with wider borrowing powers.

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The RAND Corporation, in its own 2010 report, concludes the revenue estimates from an excise tax on dope are much less certain.

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