Part 3Finance
Scottish tax on disposals to landfill
30Scottish tax on disposals to landfill
(1)
In Part 4A of the 1998 Act (as inserted by section 23), after Chapter 3 (inserted by section 28) insert—
“CHAPTER 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.”
(2)
Tax may not be charged in accordance with the provision inserted by this section on a disposal if the disposal is made before the date appointed under section 31(4).