Point in time view as at 01/04/2015.
There are currently no known outstanding effects for the Landfill Tax (Scotland) Act 2014, Section 5.
(1)A disposal of material is a disposal of it by way of landfill if—
(a)it is deposited on the surface of land or on a structure set into the surface, or
(b)it is deposited under the surface of land.
(2)Subsection (1) applies whether or not the material is placed in a container before it is deposited.
(3)Subsection (1)(b) applies whether the material—
(a)is covered with earth after it is deposited, or
(b)is deposited in a cavity (such as a cavern or mine).
(4)If material is deposited on the surface of land or on a structure set into the surface with a view to it being covered with earth, the disposal must be treated as made when the material is deposited and not when it is covered.
(5)The Scottish Ministers may, by order, make provision varying the meaning of the disposal of material by way of landfill.
(6)The order may modify any enactment (including this Act).
(7)In this section, “land” includes land covered by water where the land is above the low water mark of ordinary spring tides.
(8)In this section, “earth” includes similar matter (such as sand or rocks).
Commencement Information
I1S. 5 in force at 7.11.2014 for specified purposes by S.S.I. 2014/277, art. 2, Sch.
I2S. 5 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/109, art. 2
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