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Landfill Tax (Scotland) Act 2014

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    Landfill Tax (Scotland) Act 2014

    2014 asp 2

    The Act

    Part 2 – Key Concepts

    Taxable disposals

    Section 3 – Charge to tax

    14.Section 3 defines “taxable disposal”. Please see sections 4, 5 and 12 for more information on additional elements to the definition ‘taxable disposal’.

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