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Landfill Tax (Scotland) Act 2014

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Status:

Point in time view as at 01/01/2015. This version of this provision is not valid for this point in time. Help about Status

Changes to legislation:

There are currently no known outstanding effects for the Landfill Tax (Scotland) Act 2014, Section 39. Help about Changes to Legislation

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,

  • [F1designated 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.

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