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Changes over time for: Section 10


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/04/2015.
Changes to legislation:
There are currently no known outstanding effects for the Landfill Tax (Scotland) Act 2014, Section 10.

Changes to Legislation
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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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