Add an annotation to “"The figures show Scotland’s revenue is enough to cover all devolved spending as well as all spending on pensions and other social protection."”

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• Link to the information requested, if it is already available on the Internet.
• Suggest where else the requester might find the information.
• Offer better ways of wording the request to get the information.
• Advise on whether the refusal is legal, and how to complain about it if not.

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