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Am I missing something? A crate of Coke is let's say £8 at Bookers, the Scots government proposes to add 20p on to each can making the cost £12.80 North of the border. What's to stop someone going over the border buying a slab of Coke at £8 and returning the empties North of the border and getting £4.80 for the empties? Or a retailer filling vans South of the border and charging his customers the extra 20p regardless?
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