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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Point in time view as at 01/01/2015.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 21.

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Valid from 01/04/2015
21Taxable activitiesS
This section has no associated Explanatory Notes
(1)A person (P) carries out a taxable activity if—
(a)P makes a taxable disposal in respect of which P is liable to pay tax, or
(b)P permits another person to make a taxable disposal in respect of which P is liable to pay tax.
(2)Where—
(a)a taxable disposal is made, and
(b)it is made without the knowledge of the person who is liable to pay tax in respect of it,
the person is, for the purposes of this section, to be taken to permit the disposal.
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