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Landfill Tax (Scotland) Act 2014
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Valid from 01/04/2015
39InterpretationS
This section has no associated Explanatory Notes
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
F1Words 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.
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