
Print Options
PrintThe Whole
Act
PrintThe Whole
Part
PrintThe Whole
Cross Heading
PrintThis
Section
only
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Point in time view as at 01/04/2015.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 12.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
12Landfill sites and operators of landfill sitesS
This section has no associated Explanatory Notes
(1)Land is a landfill site at a given time if at that time an authorisation is in force in relation to the land and authorises disposals on or under the land.
(2)The operator of a landfill site at a given time is the person who is at the time concerned the holder of the authorisation.
(3)Land is to be treated as a landfill site at a given time if at that time—
(a)disposals of material are made on or under the land,
(b)an authorisation is required in relation to those disposals, and
(c)no authorisation is in force.
(4)In determining for the purposes of subsection (3) whether an authorisation is required in relation to disposals of material, no account is to be taken of any prohibition or restriction under the Regulatory Reform (Scotland) Act 2014 that would prevent an authorisation being granted in relation to the disposal of the material by way of landfill.
Back to top