Exemption certificates3.
(1)
Revenue Scotland may issue an exemption certificate to—
(a)
a waste regulation authority, insofar as it exercises its waste removal powers under section 59(6) to (9)5 of the 1990 Act;
(b)
SEPA, insofar as it exercises its waste removal powers under regulation 57 of the Pollution Prevention and Control (Scotland) Regulations 20126;
(c)
a waste collection authority, insofar as it exercises its waste removal powers under section 59(6) to (9) of the 1990 Act; or
(d)
any other body or person, insofar as the body or person exercises waste removal powers under any other enactment.
(2)
A disposal is not a taxable disposal if—
(a)
it is made by an exemption certificate holder (or a person on the holder’s behalf); and
(b)
the disposal is made in accordance with the relevant exemption certificate.