Landfill Tax (Scotland) Act 2014
Landfill Tax (Scotland) Act 2014 (2014 asp 2)
- Landfill Tax (Scotland) Act 2014 (2014 asp 2)
- Part 1 Scottish landfill tax
- 1 The tax
- 2 Overview
- Part 2 Key concepts
- Taxable disposals
- 3 Charge to tax
- 4 Disposal of material as waste
- 5 Disposal by way of landfill
- 6 Prescribed landfill site activities to be treated as disposals
- Exemptions
- 7 Material removed from water
- 8 Material resulting from mining and quarrying
- 9 Disposal of qualifying material at former quarries
- 10 Pet cemeteries
- Power to vary what is a taxable disposal
- 11 Taxable disposals: power to vary
- Landfill sites and operators of landfill sites
- 12 Landfill sites and operators of landfill sites
- Calculation of tax
- 13 Amount of tax
- 14 Qualifying material: special provisions
- 15 Weight of material disposed of
- Persons liable to pay tax
- 16 Liability to pay tax
- 17 Liability of controllers of landfill sites
- Credit
- 18 Credit: general
- 19 Credit: bad debts
- 20 Credit: bodies concerned with the environment
- Part 3 Administration
- Taxable activities
- 21 Taxable activities
- Registration
- 22 Registration
- 23 Information required to keep register up to date
- 24 Publication of the register
- Accounting for tax
- 25 Accounting for tax and time for payment
- 25A Form and content of returns
- 25B Communications from taxpayers to the Tax Authority
- Time of disposal where invoice issued
- 26 Time of disposal where invoice issued
- Adjustment of contracts
- 27 Adjustment of contracts
- Evidence about tax status
- 28 Evidence about tax status
- Recovery of overpaid tax
- 29 Recovery of overpaid tax
- Information
- 30 Information: material at landfill sites
- 31 Information: site restoration
- Record keeping
- 32 Records: registrable persons
- 33 Records: material at landfill sites
- Part 4 General and interpretation
- The Tax Authority
- 34 The Tax Authority
- 35 Delegation of functions to SEPA
- 36 Review and appeal
- Application of Act to partnerships, groups of companies etc.
- 37 Partnership, bankruptcy, transfer of business etc.
- 38 Groups of companies
- Interpretation
- 39 Interpretation
- Part 5 Final provisions
- Ancillary provision
- 40 Ancillary provision
- Subordinate legislation
- 41 Subordinate legislation
- Crown application
- 42 Crown application
- Commencement and short title
- 43 Commencement
- 44 Short title
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