SCHEDULE
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 | 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 | Credit: general |
Section 19 | Credit: bad debts |
Section 20 | Credit: bodies concerned with the environment |
Section 22 | Registration |
Section 23 | Information required to keep register up to date |
Section 25 | Accounting for tax and time of payment |
Section 30 | 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Section 22(9)(b) is repealed by paragraph 10(4) of schedule 4 to RSTPA 2014.
Section 23(2)(b) is repealed by paragraph 10(5) of schedule 4 to RSTPA 2014.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.