Regulation 2 Interpretation

In these Regulations—

• “the Act” means the Revenue Scotland and Tax Powers Act 2014;

• “the Administration Regulations” means the Scottish Landfill Tax (Administration) Regulations 2015^f1;

• “landfill invoice” has the meaning given in regulation 2(1) of the Administration Regulations;

• “relevant transaction” means a disposal of anything that would be a disposal but for the fact that the material is not disposed of as waste; and

• “transfer note” has the meaning given in regulation 2(1) of the Administration Regulations.