Explanatory Notes

Landfill Tax (Scotland) Act 2014

2014 asp 2

21 January 2014

The Act

Part 5 – Final Provisions

Ancillary provision

Section 40 – Ancillary provision

60.Section 40 empowers the Scottish Ministers to make ancillary provision by order. Orders under this section will be subject to the affirmative procedure if they modify an Act.