The Landfill Tax (Scotland) Act 2014 (Commencement No. 1) Order 2014
Citation and commencement1.
This Order may be cited as the Landfill Tax (Scotland) Act 2014 (Commencement No. 1) Order 2014 and comes into force on 7th November 2014.
Day appointed2.
(1)
The day appointed for the coming into force of the provisions of the Landfill Tax (Scotland) Act 2014 specified in column 1 of the table in the Schedule to this Order (the subject matter of which is specified in column 2 of that table) is 7th November 2014.
(2)
Where a purpose is specified in column 3 of that table, a provision mentioned in column 1 comes into force in accordance with paragraph (1) only for that purpose.
St Andrew’s House,
Edinburgh
SCHEDULE
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 152 | 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 183 | Credit: general | |
Section 19 | Credit: bad debts | |
Section 20 | Credit: bodies concerned with the environment | |
Section 224 | Registration | |
Section 235 | Information required to keep register up to date | |
Section 256 | Accounting for tax and time of payment | |
Section 307 | Information: material at landfill sites | |
Section 37 | Partnership, bankruptcy, transfer of business etc. | For the purpose of making regulations |
This Order brings into force certain provisions of the Landfill Tax (Scotland) Act 2014 on 7th November 2014. The relevant provisions contain Ministerial powers to make subordinate legislation.
The Landfill Tax (Scotland) Act 2014 received Royal Assent on 21st January 2014. Sections 34, 35, 40, 41, 42, 43 and 44 came into force that day (section 34 was amended with effect from 25th September 2014 by paragraph 10(14) of schedule 4 to the Revenue Scotland and Tax Powers Act 2014).