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,
“authorised person” means any person authorised by the Tax Authority,
“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.