http://www.legislation.gov.uk/ssi/2015/37/article/1/made

The Revenue Scotland and Tax Powers Act (Involved Third Party) Order 2015

en

King's Printer for Scotland

2015-07-09

TAXES

This Order comes into force on 1st April 2015. It specifies, using the power in section 142(3) of the Revenue Scotland and Tax Powers Act 2014, that Scottish landfill tax is a relevant devolved tax, who is an involved third party and what documents are relevant documents in relation to such persons.