Section 1 – The tax
10.Section 1 introduces Scottish Landfill Tax as the replacement for UK Landfill Tax in Scotland. Scottish Landfill Tax is a tax which is charged on taxable disposals. Scottish Landfill Tax will be managed by the Tax Authority.
11.Defined terms used in this section:
| “taxable disposal” | section 3 |
| “Tax Authority” | section 34 |