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).