The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015

Application

7.  The provisions of this Order have effect—

(a) in the case of articles 2 and 3, in respect of any payment to an approved body accounted for in a return for an accounting period beginning on or after the day on which the transitional period commences, and

(b) otherwise, in respect of a payment or disposal made in any accounting period.