There are currently no known outstanding effects for the Landfill Tax (Scotland) Act 2014, Section 1.
(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
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
