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Landfill Tax (Scotland) Act 2014

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    The Act

    Part 3 – Administration

    Adjustment of contracts

    Section 27 – Adjustment of contracts

    42.Section 27 provides that, when a contract is in place for the disposal of a waste in a landfill and the tax changes with regard to that waste, then the payment for that waste in the contract must increase to reflect the tax increase unless the contract says otherwise. This ensures that operators do not suffer as a result of tax increases not being reflected in historical contracts.

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