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Introductory Text
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
35.Scope
36.Basic method
37.Specified methods
38.Agreed methods
Signature
Explanatory Note