
Print Options
PrintThe Whole
Act
PrintThe Whole
Part
PrintThe Whole
Cross Heading
PrintThis
Section
only
Changes over time for: Section 8


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/04/2015.
Changes to legislation:
There are currently no known outstanding effects for the Landfill Tax (Scotland) Act 2014, Section 8.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
8Material resulting from mining and quarryingS
This section has no associated Explanatory Notes
(1)A disposal is not a taxable disposal for the purposes of this Act if it is shown to the satisfaction of the Tax Authority that the disposal is of material all of which fulfils each of the conditions set out in subsection (2).
(2)The material—
(a)must result from commercial mining operations (whether the mining is deep or open-cast) or from commercial quarrying operations,
(b)must be naturally occurring material extracted from the earth in the course of the operations, and
(c)must not have been subjected to, or result from, a non-qualifying process carried out at any stage between the extraction and the disposal.
(3)A non-qualifying process is—
(a)a process separate from the mining or quarrying operations, or
(b)a process forming part of those operations and permanently altering the material's chemical composition.
Back to top