Search Legislation

Landfill Tax (Scotland) Act 2014

What Version

 Help about what version

Opening Options

 Help about opening options

Status:

This is the original version (as it was originally enacted).

24Publication of the register

This section has no associated Explanatory Notes

(1)The Tax Authority may publish, by such means as it thinks fit, information which—

(a)is derived from the register kept under section 22, and

(b)falls within any of the descriptions set out below.

(2)The descriptions are—

(a)the names of registered persons,

(b)the addresses of any sites or other premises at which they carry on business,

(c)the registration numbers assigned to them in the register,

(d)the fact (where it is the case) that the registered person is a body corporate which by virtue of section 38 is treated as a member of a group,

(e)the names of the other bodies corporate treated under that section as members of the group,

(f)the addresses of any sites or other premises at which those other bodies carry on business.

(3)Information may be published in accordance with this section notwithstanding any obligation not to disclose the information that would otherwise apply.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Show Explanatory Notes for Sections: Displays relevant parts of the explanatory notes interweaved within the legislation content.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the Scottish Executive department responsible for the subject matter of the Act 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

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources