Part 3Finance
Scottish tax on disposals to landfill
30Scottish tax on disposals to landfill
1
In Part 4A of the 1998 Act (as inserted by section 23), after Chapter 3 (inserted by section 28) insert—
CHAPTER 4Tax on disposals to landfill
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.
2
Tax may not be charged in accordance with the provision inserted by this section on a disposal if the disposal is made before the date appointed under section 31(4).
I131Disapplication of UK landfill tax
1
Part 3 of the Finance Act 1996 (landfill tax) is amended as follows.
2
In section 40(1) (charge on taxable disposal), after “taxable disposal” insert “
made in England and Wales or Northern Ireland
”
.
3
Schedule 4 contains further amendments relating to the disapplication of landfill tax to Scotland.
4
This section has effect in relation to disposals made on or after such date as is appointed by the Treasury by order under this subsection.