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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Point in time view as at 01/04/2015.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 25.

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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.
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