Part 4

General and interpretation

Interpretation

Interpretation
39
In this Act—
- “accounting period” is to be construed in accordance with section 25,
- “authorisation” means an authorisation under regulations under section 18 of the Regulatory Reform (Scotland) Act 2014,
- “
material
” means material of all kinds, including objects, substances and products of all kinds,
- “
operator
” has the meaning given by section 12(2),
- “
planning permission
” has the meaning given by section 277 of the Town and Country Planning (Scotland) Act 1997,
- “
registrable person
” has the meaning given by section 22(10),
- “
SEPA
” means the Scottish Environment Protection Agency,
- “
the tax
” means Scottish landfill tax,
- “
the Tax Authority
” has the meaning given by section 34,
- “
taxable activity
” is to be construed in accordance with section 21,
- “
taxable disposal
” has the meaning given by section 3.
Words in s. 39 substituted (7.11.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 10(17) (with ss. 257-259); S.S.I. 2014/278, art. 2, Sch.
S. 39 in force at 1.4.2015 by S.S.I. 2015/109, art. 2 (with art. 3(1)(3))