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Scotland Act 2012

Section 31: Disapplication of UK landfill tax

167.Subsection (1) introduces the amendments to the existing landfill tax provisions in Part 3 of the Finance Act 1996.

168.Subsection (2) limits the existing landfill tax to disposals made in England, Wales or Northern Ireland.

169.Subsection (3) introduces Schedule 4, which makes amendments consequential upon the disapplication of landfill tax in Scotland.

170.Subsection (4) provides for the date of these changes to be set out by a Treasury Order.

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