Landfill Tax (Scotland) Act 2014

39 Interpretation S

In this Act—

• “accounting period” is to be construed in accordance with section 25,

• “authorisation” means an authorisation under regulations under section 18 of the Regulatory Reform (Scotland) Act 2014,

• [F1 “material” means material of all kinds, including objects, substances and products of all kinds,

• “operator” has the meaning given by section 12(2),

• “planning permission” has the meaning given by section 277 of the Town and Country Planning (Scotland) Act 1997,

• “registrable person” has the meaning given by section 22(10),

• “SEPA” means the Scottish Environment Protection Agency,

• “the tax” means Scottish landfill tax,

• “the Tax Authority” has the meaning given by section 34,

• “taxable activity” is to be construed in accordance with section 21,

• “taxable disposal” has the meaning given by section 3.]

Textual Amendments

F1 Words in s. 39 substituted (7.11.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 10(17) (with ss. 257-259); S.S.I. 2014/278, art. 2, Sch.

Commencement Information

I1 S. 39 in force at 1.4.2015 by S.S.I. 2015/109, art. 2 (with art. 3(1)(3))