F1Part 4ATaxation
Annotations:
Amendments (Textual)
F2CHAPTER 4Tax on disposals to landfill
Annotations:
Amendments (Textual)
F2
Pt. 4A Ch. 4 inserted (1.7.2012 with effect in accordance with s. 44(3)(c) of the amending Act) by Scotland Act 2012 (c. 11), ss. 30(1), 44(2)(b), (3)(c); S.I. 2015/638, art 2.
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.
Pt. 4A inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 23(2), 44(2)(b)