Landfill Tax (Scotland) Act 2014 (asp 2)

Part 1 S Scottish landfill tax

1 The tax S

(1) A tax (to be known as Scottish landfill tax) is to be charged in accordance with this Act.

(2) The Tax Authority is to be responsible for the collection and management of the tax.

Commencement Information

I1 S. 1 in force at 1.4.2015 by S.S.I. 2015/109, art. 2