1The taxS
This section has no associated Explanatory Notes
(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
I1S. 1 in force at 1.4.2015 by S.S.I. 2015/109, art. 2