Scotland Act 2012 (c. 11)

Part 3 U.K. Finance

Scottish tax on disposals to landfill U.K.

31 Disapplication of UK landfill tax U.K.

(1) Part 3 of the Finance Act 1996 (landfill tax) is amended as follows.

(2) In section 40(1) (charge on taxable disposal), after “taxable disposal” insert “ made in England and Wales or Northern Ireland ”.

(3) Schedule 4 contains further amendments relating to the disapplication of landfill tax to Scotland.

(4) This section has effect in relation to disposals made on or after such date as is appointed by the Treasury by order under this subsection.

Commencement Information

I1 S. 31 has effect as specified by The Scotland Act 2012, Section 31 (Disapplication of UK Landfill Tax) (Appointed Day) Order 2015 (S.I. 2015/638), art. 2