The Scottish Landfill Tax (Administration) Regulations 2015

Interpretation

2.—(1) In these Regulations—

“accounting period” means—

(a)

in the case of—

(i)

a registered person, each period of 3 months ending on the dates notified by Revenue Scotland;

(ii)

a registrable person who is not registered, each period of 3 months; or

(b)

in the case of any registrable person, such other period in relation to which the person is required by or under regulation 10 to make a return;

“the Act” means the Landfill Tax (Scotland) Act 2014;

“credit”, except where the context otherwise requires, means credit which a person is entitled to claim under Part 4 of these Regulations;

“disposal” means a taxable disposal (which expression has the meaning given in section 3(2) of the Act) made on or after 1st April 2015 and “disposed of” is to be construed accordingly;

“effective date of registration” means the date determined in accordance with section 22 of the Act upon which the person was or should have been registered;

“landfill invoice” means an invoice of the description in regulation 34;

“landfill site” has the meaning given in section 12(1) of the Act;

“the landfill tax bad debt account” has the meaning given in regulation 22(3);

“quarter” means a period of three months ending on the last day of March, June, September or December;

“registered person” means a person who is registered under section 22 of the Act and “register” and “registration” are to be construed accordingly;

“registrable person” has the meaning given in section 22(10) of the Act;

“registration number” means the identifying number allocated to a registered person and notified to that person by Revenue Scotland;

“return” means a return which is required to be made in accordance with regulation 10;

“the RSTP Act” means the Revenue Scotland and Tax Powers Act 2014(1);

“taxable business” means a business or part of a business in the course of which taxable activities (which expression has the meaning given in section 21(1) of the Act) are carried out;

“transfer note” means transfer note within the meaning of the Environmental Protection (Duty of Care) (Scotland) Regulations 2014(2);

“transfer site” is a facility authorised by SEPA for the storage or treatment of waste, or both, and which sends more than 2.500T of waste per annum offsite for the purpose of landfill, with a destination either inside Scotland or in the rest of the UK;

“working day” means any day of the week except Saturday, Sunday or a day which is a bank holiday or public holiday for Scotland.

(2) In these Regulations any question whether a person is connected with another shall be determined in accordance with section 1122 of the Corporation Tax Act 2010(3).

(1)

2014 asp 16.

(2)

S.S.I. 2014/4.

(3)

2010 c.4.