http://www.legislation.gov.uk/asp/2014/2/part/3/crossheading/time-of-disposal-where-invoice-issuedLandfill Tax (Scotland) Act 2014An Act of the Scottish Parliament to make provision about the taxation of disposals to landfill.texttext/xmlenStatute Law Database2015-08-18Expert Participation2015-04-01Part 3AdministrationTime of disposal where invoice issuedF1I126Time of disposal where invoice issued. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .