http://www.legislation.gov.uk/ssi/2015/37The Revenue Scotland and Tax Powers Act (Involved Third Party) Order 2015enTAXESStatute Law Database2026-09-09Expert Participation2026-04-01 This Order comes into force on 1st April 2015. It specifies, using the power in section 142(3) of the Revenue Scotland and Tax Powers Act 2014, that Scottish landfill tax is a relevant devolved tax, who is an involved third party and what documents are relevant documents in relation to such persons. 2015 No. 37 Taxes The Revenue Scotland and Tax Powers Act (Involved Third Party) Order 2015 Made 29th January 2015 Laid before the Scottish Parliament 2nd February 2015 Coming into force 1st April 2015 The Scottish Ministers make the following Order in exercise of the powers conferred by section 142(3) of the Revenue Scotland and Tax Powers Act 2014 and all other powers enabling them to do so. Citation and commencement1This Order may be cited as the Revenue Scotland and Tax Powers Act (Involved Third Party) Order 2015 and comes into force on 1st April 2015.Involved third parties – Scottish landfill tax2For the purposes of section 142(3) of the Revenue Scotland and Tax Powers Act 2014—aan “involved third party” is any person involved (in any capacity) with a taxable disposal as defined in section 3(2) of the Landfill Tax (Scotland) Act 2014;b“relevant documents” are documents relating to the taxable disposal mentioned in paragraph (a); andca “relevant devolved tax” is Scottish landfill tax within the meaning of section 1(1) of the Landfill Tax (Scotland) Act 2014.<Addition ChangeId="key-54797411ed76e36b774ea625c4d510d9-1788940428177" CommentaryRef="key-54797411ed76e36b774ea625c4d510d9">Involved third parties - Scottish aggregates tax</Addition>31For the purposes of section 142(3) (power to inspect business premises of involved third parties) of the Revenue Scotland and Tax Powers Act 2014—aany person involved (in any capacity) with the commercial exploitation of taxable aggregate is an “involved third party”,bany documents relating to the commercial exploitation of taxable aggregate mentioned in sub-paragraph (a) are “relevant documents”, andcScottish aggregates tax is a “relevant devolved tax”.2For the purposes of this article—“commercial exploitation” has the same meaning as in section 7 (commercial exploitation) of the AT(S) Act 2024,“Scottish aggregates tax” has the same meaning as in section 1(1) (the tax) of the AT(S) Act 2024, and“taxable aggregate” has the same meaning as in section 5 (taxable aggregate) of the AT(S) Act 2024.JOHN SWINNEYA member of the Scottish Government
St Andrew’s House,Edinburgh
29th January 2015 EXPLANATORY NOTE (This note is not part of the Order)

This Order comes into force on 1st April 2015. It specifies, using the power in section 142(3) of the Revenue Scotland and Tax Powers Act 2014, that Scottish landfill tax is a relevant devolved tax, who is an involved third party and what documents are relevant documents in relation to such persons.

 2014 asp 16. 2014 asp 2. See section 3(3) of the Revenue Scotland and Tax Powers Act 2014 for the definition of devolved tax and section 80K of the Scotland Act 1998 (c.46) which specifies landfill tax as a devolved tax. Art. 1 in force at 1.4.2015, see art. 1Art. 2 in force at 1.4.2015, see art. 1Art. 3 inserted (1.4.2026) by The Revenue Scotland and Tax Powers Act (Involved Third Party) Amendment Order 2026 (S.S.I. 2026/18), arts. 1, 2(2)