Explanatory Notes

Landfill Tax (Scotland) Act 2014

2014 asp 2

21 January 2014

The Act

Part 5 – Final Provisions

59.Part 5 contains provisions on subordinate legislation powers and commencement as well as other 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.

Subordinate legislation

Section 41 – Subordinate legislation

61.Section 41 sets out general provisions for subordinate legislation under the Bill.

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.

Commencement and short title

Section 43 – Commencement

63.Section 43 provides for the commencement of the Act.

Section 44 – Short title

64.Section 44 sets out the short title of the Act.