Part 4ATaxation
F1CHAPTER 4Tax on disposals to landfill
80KTax on disposals to landfill
(1)
A tax charged on disposals to landfill made in Scotland is a devolved tax.
(2)
A disposal is a disposal to landfill if—
(a)
it is a disposal of material as waste, and
(b)
it is made by way of landfill.