Part 4A

Taxation
CHAPTER 4

Tax on disposals to landfill

Tax on disposals to landfill
80K
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.
Pt. 4A inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 23(2), 44(2)(b)
Pt. 4A Ch. 4 inserted (1.7.2012 with effect in accordance with s. 44(3)(c) of the amending Act) by Scotland Act 2012 (c. 11), ss. 30(1), 44(2)(b), (3)(c); S.I. 2015/638, art 2.