The SNP leader admitted the word "national" could be "hugely problematic".
Leave To Appeal In Rangers Tax Case
HM Revenue and Customs (HMRC) has been granted permission for another appeal against a ruling in the Rangers tax case.
The tax authority suffered defeat last month when a judge largely upheld a first-tier tribunal's ruling that substantially reduced a historic tax liability relating to 'oldco' Rangers. But the case will now go to another court.
An HMRC statement said: "We are pleased that the Upper Tribunal has given HMRC leave to appeal to the Court of Session.
"We continue to believe that schemes using Employee Benefit Trusts to avoid income tax and NICs (national insurance contributions) do not work.''
The initial ruling decreed that a #46.2 million tax demand on Sir David Murray's Murray International Holdings company, most of which related to its tenure of Rangers, be substantially reduced as most of the payments could be construed as loans.
The disputed payments, made from 2001 to 2010, had left Rangers facing a tax bill that undermined Murray's final years as Rangers owner.
The club went into liquidation in June 2012, a year after Murray sold his majority share to Craig Whyte. Whyte's tenure ended with the club unable to pay separate tax debts totalling #21 million.
The ongoing legal battle does not affect the current Rangers regime.
A police watchdog probe was launched after the remains of the 52-year-old were found in a house in Dumfries in February last year.
The accident happened at about 7.50pm on Thursday in Moodiesburn, North Lanarkshire.
More than 70 firefighters were needed to bring the blaze under control at Blochairn Fruit Market in the early hours of Thursday.
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