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The Scottish Landfill Tax (Administration) Regulations 2015
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- Scottish Statutory Instruments
- 2015 No. 3
- PART 9
- Regulation 36
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36.—(1) Except where regulation 37 or 38 applies and subject to paragraph (2) below, a registrable person shall determine weight by weighing the material concerned.
(2) The weighing of the material shall be carried out at the time of the disposal; and for this purpose any time at which section 26 of the Act requires the disposal to be treated as made shall be disregarded.
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