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Landfill Tax (Scotland) Act 2014

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Explanatory Notes
Explanatory Notes
Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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Landfill Tax (Scotland) Act 2014

2014 asp 2

The Act

Part 4 – General and Interpretation

The Tax Authority

Section 35 – Delegation of functions to SEPA

53.Section 35 allows for the delegation of Tax Authority functions to the Scottish Environment Protection Agency (SEPA). The administration and collection of Scottish Landfill Tax will be undertaken by SEPA.

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Landfill Tax (Scotland) Act 2014

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Explanatory Notes

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Landfill Tax (Scotland) Act 2014

2014 asp 2

The Act

Part 4 – General and Interpretation

The Tax Authority

Section 35 – Delegation of functions to SEPA

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