http://www.legislation.gov.uk/ssi/2014/277/madeThe Landfill Tax (Scotland) Act 2014 (Commencement No. 1) Order 2014enKing's Printer for Scotland2016-09-01LANDFILL TAX 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. 2014 No. 277 (C. 25) Landfill Tax The Landfill Tax (Scotland) Act 2014 (Commencement <Abbreviation Expansion="Number">No.</Abbreviation> 1) Order 2014 Made 24th October 2014 Laid before the Scottish Parliament 27th October 2014 Coming into force 7th November 2014 The Scottish Ministers make the following Order in exercise of the power conferred by section 43(2) of the Landfill Tax (Scotland) Act 2014. Citation and commencement 1 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 appointed 2 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. JOHN SWINNEY A member of the Scottish Government
St Andrew’s House, Edinburgh
24th October 2014 SCHEDULE Article 2
Column 1 (provision of the Landfill Tax (Scotland) Act 2014) Column 2 (subject matter) Column 3 (purpose)
Section 5Meaning of disposal by way of landfillFor the purpose of making orders
Section 6Prescribed landfill site activitiesFor the purpose of making orders
Section 11Taxable disposals: power to vary
Section 13Amount of taxFor the purpose of making orders and setting criteria under subsection (7)(a)
Section 14Qualifying material: special provisionsFor the purpose of making orders
Section 15Weight of material disposed ofFor the purpose of making regulations
Section 17Liability of controllers of landfill sitesFor the purpose of making regulations
Section 18Credit: general
Section 19Credit: bad debts
Section 20Credit: bodies concerned with the environment
Section 22Registration
Section 23Information required to keep register up to date
Section 25Accounting for tax and time of payment
Section 30Information: material at landfill sites
Section 37Partnership, bankruptcy, transfer of business etc.For the purpose of making regulations
EXPLANATORY NOTE (This note is not part of the Order)

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).

 2014 asp 2. The proceeding footnotes to this Order narrate relevant amendments to the Landfill Tax (Scotland) Act 2014. 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.