Article 1 Citation and interpretation

(1)

This Order may be cited as the Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015.

(2)

In this Order—

“FA 1996” means the Finance Act 1996^f1;
“LFTR 1996” means the Landfill Tax Regulations 1996^f2;
“the transitional period” means a period which commences on the day on which the amendments made by sections 30 and 31 of the Scotland Act 2012 come into force and which ends at the expiry of 2 years.

(3)

Save for where an alternative meaning is given, expressions used in this Order and in LFTR 1996 have the same meaning in this Order as they have in LFTR 1996.

Annotations

Footnotes

f1: 1996 c.8
f2: SI 1996/1527; regulation 33 has been amended by SI 1999/3270, SSI 2000/323, SI 2003/46, SI 2003/605, SI 2003/2313, SI 2006/1054, SI 2007/1898, SI 2007/3538, SI 2009/1890, SI 2010/675, SI 2012/360 and SI 2013/658; regulation 36 has been amended by SI 1999/2370; there are other amendments to SI 1996/1527 but they are not relevant to this Order.