The Scottish Landfill Tax (Administration) Regulations 2015
PART 1
1
Citation and commencement
2
Interpretation
PART 2
3
Notification of liability to be registered
4
Changes in particulars
5
Notification of cessation of taxable activities
6
Transfer of a going concern
7
Representation of unincorporated body
8
Bankruptcy or incapacity of registrable persons
PART 3
9
Interpretation
10
Making of returns
11
Payment of tax
12
Non-disposal areas
PART 4
13
Interpretation
14
Scope
15
Claims in returns
16
Payments in respect of credit
PART 5
etc
17
Entitlement to credit
PART 6
18
Interpretation
19
Scope
20
Amount of credit
21
Evidence required in support of claim
22
Records required to be kept
23
Attribution of payments
24
Repayment of credit
25
Writing off debts
PART 7
26
Interpretation and general provisions
27
Entitlement to credit
28
Qualifying contributions
29
Bodies eligible for approval
30
Obligations of approved bodies
31
Functions of the regulatory body
32
Functions of Revenue Scotland
33
Repayment of credit
PART 8
34
Contents of a landfill invoice
PART 9
Determination of weight of material disposed of
35
Scope
36
Basic method
36A
Weigh bridges
37
Specified methods
38
Agreed methods
39
Penalties
2015 No. 3

Landfill Tax

The Scottish Landfill Tax (Administration) Regulations 2015
Made
8th January 2015
Laid before the Scottish Parliament
9th January 2015
Coming into force in accordance with regulation 1
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 15, 18, 19, 20, 22(9), 23, 25, 30, 32 and 37(1) and (4) to (7) of the Landfill Tax (Scotland) Act 2014 and all other powers enabling them to do so.
2014 asp 2.