Landfill Tax (Scotland) Act 2014 Explanatory Notes

Section 15 – Weight of material disposed of

27.Section 15 sets out that the Scottish Ministers may make regulations to define how the weight of taxable disposals is to be determined. Rules for determining weight may be prescribed to define the method of calculation, the time-scale for determining weight and what materials, such as water, are to be discounted. The rules may apply to only certain wastes or activities.

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