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Article 2

SCHEDULE

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 15(1)Weight of material disposed ofFor the purpose of making regulations
Section 17Liability of controllers of landfill sitesFor the purpose of making regulations
Section 18(2)Credit: general
Section 19Credit: bad debts
Section 20Credit: 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 37Partnership, bankruptcy, transfer of business etc.For the purpose of making regulations
(1)

Section 15 is amended by paragraph 10(2) of schedule 4 to the Revenue Scotland and Tax Powers Act 2014 (asp 16) (“RSTPA 2014”).

(2)

Section 18 is amended by paragraph 10(3) of schedule 4 to RSTPA 2014.

(3)

Section 22(9)(b) is repealed by paragraph 10(4) of schedule 4 to RSTPA 2014.

(4)

Section 23(2)(b) is repealed by paragraph 10(5) of schedule 4 to RSTPA 2014.

(5)

Section 25(b) is substituted by paragraph 10(6) of schedule 4 to RSTPA 2014.

(6)

Section 30(3)(a) is amended by paragraph 10(11) of schedule 4 to RSTPA 2014.