- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
(1)In Part 4A of the 1998 Act (as inserted by section 23), after Chapter 3 (inserted by section 28) insert—
(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).
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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