Point in time view as at 01/01/2015. This version of this provision is not valid for this point in time.
There are currently no known outstanding effects for the Landfill Tax (Scotland) Act 2014, Section 3.
Valid from 01/04/2015
(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.
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