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Article 1 Citation, commencement and application

Original text. Later amendments are not shown.

(1)

This Order may be cited as the Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2015 and comes into force on 1st April 2015.

(2)

This Order has effect in relation to taxable disposals made, or treated as made, on or after 1st April 2015.