Introductory Text
Part 1 Scottish landfill tax
1.The tax
2.Overview
Part 2 Key concepts
Taxable disposals
3.Charge to tax
4.Disposal of material as waste
5.Disposal by way of landfill
6.Prescribed landfill site activities to be treated as disposals
Exemptions
7.Material removed from water
8.Material resulting from mining and quarrying
9.Disposal of qualifying material at former quarries
10.Pet cemeteries
Power to vary what is a taxable disposal
11.Taxable disposals: power to vary
Landfill sites and operators of landfill sites
12.Landfill sites and operators of landfill sites
Calculation of tax
13.Amount of tax
14.Qualifying material: special provisions
15.Weight of material disposed of
Persons liable to pay tax
16.Liability to pay tax
17.Liability of controllers of landfill sites
Credit
18.Credit: general
19.Credit: bad debts
20.Credit: bodies concerned with the environment
Part 3 Administration
Taxable activities
21.Taxable activities
Registration
22.Registration
23.Information required to keep register up to date
24.Publication of the register
Accounting for tax
25.Accounting for tax and time for payment
25A.Form and content of returns
25B.Communications from taxpayers to the Tax Authority
Time of disposal where invoice issued
26.Time of disposal where invoice issued
Adjustment of contracts
27.Adjustment of contracts
Evidence about tax status
28.Evidence about tax status
Recovery of overpaid tax
29.Recovery of overpaid tax
Information
30.Information: material at landfill sites
31.Information: site restoration
Record keeping
32.Records: registrable persons
33.Records: material at landfill sites
Part 4 General and interpretation
The Tax Authority
34.The Tax Authority
35.Delegation of functions to SEPA
36.Review and appeal
Application of Act to partnerships, groups of companies etc.
37.Partnership, bankruptcy, transfer of business etc.
38.Groups of companies
Interpretation
39.Interpretation
Part 5 Final provisions
Ancillary provision
40.Ancillary provision
Subordinate legislation
41.Subordinate legislation
Crown application
42.Crown application
Commencement and short title
43.Commencement
44.Short title