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Changes over time for: Section 25


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Point in time view as at 01/01/2015.
Changes to legislation:
There are currently no known outstanding effects for the Landfill Tax (Scotland) Act 2014, Section 25.

Changes to Legislation
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25Accounting for tax and time for paymentS
This section has no associated Explanatory Notes
The Scottish Ministers may, by regulations, provide that a registrable person must—
(a)account for tax by reference to such periods (“accounting periods”) as may be determined by or under the regulations,
[(b)make returns in relation to such accounting periods,]
(c)pay tax at such times and in such manner as may be so determined.
Textual Amendments
Commencement Information
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