Landfill Tax (Scotland) Act 2014 (asp 2)

Part 4 S General and interpretation

Valid from 01/04/2015

Interpretation S

39 Interpretation S

In this Act—

• “accounting period” is to be construed in accordance with section 25,

• “authorisation” means an authorisation under regulations under section 18 of the Regulatory Reform (Scotland) Act 2014,

• [F1 “designated officer” has the meaning given by section 252 of the Revenue Scotland and Tax Powers Act 2014 (asp 16) (general interpretation),]

• “ material ” means material of all kinds, including objects, substances and products of all kinds,

• “ operator ” has the meaning given by section 12(2),

• “ planning permission ” has the meaning given by section 277 of the Town and Country Planning (Scotland) Act 1997,

• “ registrable person ” has the meaning given by section 22(10),

• “ SEPA ” means the Scottish Environment Protection Agency,

• “ the tax ” means Scottish landfill tax,

• “ the Tax Authority ” has the meaning given by section 34,

• “ taxable activity ” is to be construed in accordance with section 21,

• “ taxable disposal ” has the meaning given by section 3.

Textual Amendments

F1 Words in s. 39 substituted (7.11.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 10(17) (with ss. 257-259); S.S.I. 2014/278, art. 2, Sch.