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Scotland Act 2012
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2012 c. 11
- Part 3
- Scottish tax on disposals...
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Changes over time for: Cross Heading: Scottish tax on disposals to landfill
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Scottish tax on disposals to landfillU.K.
30Scottish tax on disposals to landfillU.K.
(1)In Part 4A of the 1998 Act (as inserted by section 23), after Chapter 3 (inserted by section 28) insert—
“CHAPTER 4U.K.Tax on disposals to landfill
80KTax on disposals to landfill
(1)A tax charged on disposals to landfill made in Scotland is a devolved tax.
(2)A disposal is a disposal to landfill if—
(a)it is a disposal of material as waste, and
(b)it is made by way of landfill.”
(2)Tax may not be charged in accordance with the provision inserted by this section on a disposal if the disposal is made before the date appointed under section 31(4).
31Disapplication of UK landfill taxU.K.
(1)Part 3 of the Finance Act 1996 (landfill tax) is amended as follows.
(2)In section 40(1) (charge on taxable disposal), after “taxable disposal” insert “ made in England and Wales or Northern Ireland ”.
(3)Schedule 4 contains further amendments relating to the disapplication of landfill tax to Scotland.
(4)This section has effect in relation to disposals made on or after such date as is appointed by the Treasury by order under this subsection.
Commencement Information
I1S. 31 has effect as specified by The Scotland Act 2012, Section 31 (Disapplication of UK Landfill Tax) (Appointed Day) Order 2015 (S.I. 2015/638), art. 2
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