SCHEDULE 4Minor and consequential modifications

Landfill Tax (Scotland) Act 2014

I110

I21

The LT(S) Act 2014 is amended as follows.

I22

In section 15 (weight of materials disposed of)—

a

in subsection (2)(c), for “an authorised person” substitute “ a designated officer ”,

b

in subsection (4), for “an authorised person” substitute “ a designated officer ”,

c

after subsection (6) insert—

7

The regulations may include provision for penalties where a person fails to comply with a requirement imposed by or under the regulations.

I23

In section 18 (credit: general), after subsection (6) insert—

6A

The regulations may provide for section 107 of the Revenue Scotland and Tax Powers Act 2014 (asp 16) to apply (with or without modifications) to a claim under this section by a person who has ceased to be registrable as it applies to a claim under that section.

I24

In section 22 (registration), in subsection (9), paragraph (b) is repealed.

I25

In section 23 (information required to keep register up to date), in subsection (2), paragraph (b) is repealed.

I26

In section 25 (accounting for tax and time for payment), for paragraph (b) substitute—

b

make returns in relation to such accounting periods,

I27

After section 25 insert—

25AForm and content of returns

1

A return under this Act must—

a

be in the form specified by the Tax Authority,

b

contain such information specified by the Tax Authority, and

c

be made in such manner as specified by the Tax Authority.

2

The Tax Authority may specify different forms and information for different kinds of return.

3

A return is treated as containing any information provided by the person making it for the purpose of completing the return.

25BCommunications from taxpayers to the Tax Authority

1

Any notice, application or other thing that a person is required or permitted by provision made in or under this Act to give to the Tax Authority must comply with the requirements set out in subsection (2).

2

The requirements are that the thing—

a

must be in the form specified by the Tax Authority,

b

must contain the information specified by the Tax Authority, and

c

must be given in the manner specified by the Tax Authority.

3

Subsections (1) and (2) are subject to any different provision made in or under this Act.

I28

Section 26 (time of disposal where invoice issued) is repealed.

I49

Section 28 (evidence about tax status) is repealed.

I410

Section 29 (recovery of overpaid tax) is repealed.

I211

In section 30(3)(a) (information: material at landfill sites), for “an authorised person” substitute “ a designated officer ”.

I212

In section 31(1) (information: site restoration)—

a

in paragraph (a), “in writing” is repealed,

b

in paragraph (b), “written” is repealed.

I413

Sections 32 and 33 (record keeping) are repealed.

I414

In section 34 (the Tax Authority)—

a

in subsection (1), for “the Scottish Ministers” substitute “ Revenue Scotland ”,

b

subsection (2) is repealed.

I315

Section 35 (delegation of functions to SEPA) is repealed.

I416

Section 36 (review and appeal) is repealed.

I217

In section 39 (interpretation), for the definition of “authorised person” substitute—

“designated officer” has the meaning given by section 252 of the Revenue Scotland and Tax Powers Act 2014 (asp 16) (general interpretation),

18

In section 41 (subordinate legislation)—

I2a

in subsection (2)—

i

after paragraph (b) insert—

ba

regulations under section 15 which make provision of the type mentioned in section 15(7),

ii

paragraph (d) is repealed,

I4b

in subsection (7), paragraph (c) is repealed (but not the word “and” immediately following it).

I319

In section 43 (commencement), “35,” is repealed.