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Part 2SKey concepts

Taxable disposalsS

3Charge to taxS

(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.

Commencement Information

I1S. 3 in force at 1.4.2015 by S.S.I. 2015/109, art. 2