Landfill Tax (Scotland) Act 2014 (asp 2)

Part 1 Scottish landfill tax

2 Overview

This Act is arranged as follows—

• Part 2 contains provision for the key concepts underlying the tax including—

  (a)

  what is a taxable disposal,

  (b)

  what disposals are exempt from tax,

  (c)

  how to calculate the amount of tax,

  (d)

  who is liable to pay the tax,

  (e)

  when credit is available in relation to the tax,

• Part 3 contains provision about the administration of the tax,

• Part 4 contains provision about the Tax Authority and definitions of expressions used in the Act,

• Part 5 contains provision about subordinate legislation powers and commencement as well as other final provisions.