Landfill Tax (Scotland) Act 2014 (asp 2)

Part 1 S Scottish landfill tax

1 The tax S

(1) A tax (to be known as Scottish landfill tax) is to be charged in accordance with this Act.

(2) The Tax Authority is to be responsible for the collection and management of the tax.

Commencement Information

I1 S. 1 in force at 1.4.2015 by S.S.I. 2015/109, art. 2

2 Overview S

This Act is arranged as follows—

• Part 2 contains provision for the key concepts underlying the tax including—

  (a)

  what is a taxable disposal,

  (b)

  what disposals are exempt from tax,

  (c)

  how to calculate the amount of tax,

  (d)

  who is liable to pay the tax,

  (e)

  when credit is available in relation to the tax,

• Part 3 contains provision about the administration of the tax,

• Part 4 contains provision about the Tax Authority and definitions of expressions used in the Act,

• Part 5 contains provision about subordinate legislation powers and commencement as well as other final provisions.

Commencement Information

I2 S. 2 in force at 1.4.2015 by S.S.I. 2015/109, art. 2