- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
Article 2
Column 1 (provision of the Landfill Tax (Scotland) Act 2014) | Column 2 (subject matter) | Column 3 (purpose) |
---|---|---|
Section 5 | Meaning of disposal by way of landfill | For the purpose of making orders |
Section 6 | Prescribed landfill site activities | For the purpose of making orders |
Section 11 | Taxable disposals: power to vary | |
Section 13 | Amount of tax | For the purpose of making orders and setting criteria under subsection (7)(a) |
Section 14 | Qualifying material: special provisions | For the purpose of making orders |
Section 15(1) | Weight of material disposed of | For the purpose of making regulations |
Section 17 | Liability of controllers of landfill sites | For the purpose of making regulations |
Section 18(2) | Credit: general | |
Section 19 | Credit: bad debts | |
Section 20 | Credit: bodies concerned with the environment | |
Section 22(3) | Registration | |
Section 23(4) | Information required to keep register up to date | |
Section 25(5) | Accounting for tax and time of payment | |
Section 30(6) | Information: material at landfill sites | |
Section 37 | Partnership, bankruptcy, transfer of business etc. | For the purpose of making regulations |
Section 15 is amended by paragraph 10(2) of schedule 4 to the Revenue Scotland and Tax Powers Act 2014 (asp 16) (“RSTPA 2014”).
Section 18 is amended by paragraph 10(3) of schedule 4 to RSTPA 2014.
Section 22(9)(b) is repealed by paragraph 10(4) of schedule 4 to RSTPA 2014.
Section 23(2)(b) is repealed by paragraph 10(5) of schedule 4 to RSTPA 2014.
Section 25(b) is substituted by paragraph 10(6) of schedule 4 to RSTPA 2014.
Section 30(3)(a) is amended by paragraph 10(11) of schedule 4 to RSTPA 2014.
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