Explanatory Notes

Landfill Tax (Scotland) Act 2014

2014 asp 2

21 January 2014

The Act

Part 5 – Final Provisions

Crown application

Section 42 – Crown application

62.Section 42 provides that the Act does not apply to Her Majesty in Her private capacity. By virtue of section 20 of the Interpretation and Legislative Reform (Scotland) Act 2010 (asp 10), the Act otherwise applies to the Crown.