Landfill Tax (Scotland) Act 2014
2014 asp 2
The Act
Part 3 – Administration
Accounting for tax
Section 25 – Accounting for tax and time for payment
40.Section 25 contains a regulation-making power to allow the Scottish Ministers to set out the format, frequency and manner of returns to be submitted by the registrable person. Such regulations will be subject to the negative procedure (see section 41).
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