10.Section 1 introduces Scottish Landfill Tax as the replacement for UK Landfill Tax in Scotland. Scottish Landfill Tax is a tax which is charged on taxable disposals. Scottish Landfill Tax will be managed by the Tax Authority.
11.Defined terms used in this section:
| “taxable disposal” | section 3 |
| “Tax Authority” | section 34 |
Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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