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Landfill Tax (Scotland) Act 2014
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10Pet cemeteries
This section has no associated Explanatory Notes
(1)A disposal is not a taxable disposal for the purposes of this Act if—
(a)the disposal is of material consisting entirely of the remains of dead domestic pets, and
(b)the landfill site at which the disposal is made fulfils the condition set out in subsection (2).
(2)The condition is that during the relevant period—
(a)no landfill disposal was made at the site, or
(b)the only landfill disposals made at the site were of material consisting entirely of the remains of dead domestic pets.
(3)For the purposes of subsection (2), the relevant period—
(a)begins with the coming into force of this section or, if later, with the coming into force in relation to the site of the authorisation mentioned in section 12, and
(b)ends immediately before the disposal mentioned in subsection (1).
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