Part 2Key concepts
Taxable disposals
3Charge to tax
(1)
Tax is to be charged on a taxable disposal made in Scotland.
(2)
A disposal is a taxable disposal if—
(a)
it is a disposal of material as waste (see section 4),
(b)
it is made by way of landfill (see section 5), and
(c)
it is made at a landfill site (see section 12).
(3)
For the purposes of subsection (2)(c), a disposal is made at a landfill site if the land on or under which it is made constitutes or falls within land which is a landfill site at the time of the disposal.