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Status:
Point in time view as at 01/01/2015. This version of this provision is not valid for this point in time.

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Changes to legislation:
There are currently no known outstanding effects for the Landfill Tax (Scotland) Act 2014, Section 10.

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Valid from 01/04/2015
10Pet cemeteriesS
This section has no associated Explanatory Notes
(1)A disposal is not a taxable disposal for the purposes of this Act if—
(a)the disposal is of material consisting entirely of the remains of dead domestic pets, and
(b)the landfill site at which the disposal is made fulfils the condition set out in subsection (2).
(2)The condition is that during the relevant period—
(a)no landfill disposal was made at the site, or
(b)the only landfill disposals made at the site were of material consisting entirely of the remains of dead domestic pets.
(3)For the purposes of subsection (2), the relevant period—
(a)begins with the coming into force of this section or, if later, with the coming into force in relation to the site of the authorisation mentioned in section 12, and
(b)ends immediately before the disposal mentioned in subsection (1).
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