# The Landfill Tax (Scotland) Act 2014 (Commencement No. 1) Order 2014

S.S.I. 2014/277 · made 24 October 2014

This Order brings into force certain provisions of the Landfill Tax (Scotland) Act 2014 on 7th November 2014. The relevant provisions contain Ministerial powers to make subordinate legislation.

Made under: Landfill Tax (Scotland) Act 2014 (Section 43)

PDFs: Printed copy https://openlegislation.uk/landfill-tax-scotland-act-2014-commencement-no-1-order-2014/pdf/ssi_20140277_en.pdf

## Introductory text

Landfill Tax
Made 24th October 2014
Laid before the Scottish Parliament 27th October 2014
Coming into force 7th November 2014
The Scottish Ministers make the following Order in exercise of the power conferred by section 43(2) of the Landfill Tax (Scotland) Act 2014.

## 1 Citation and commencement

This Order may be cited as the Landfill Tax (Scotland) Act 2014 (Commencement No. 1) Order 2014 and comes into force on 7th November 2014.

## 2 Day appointed

(1) The day appointed for the coming into force of the provisions of the Landfill Tax (Scotland) Act 2014 specified in column 1 of the table in the Schedule to this Order (the subject matter of which is specified in column 2 of that table) is 7th November 2014.
(2) Where a purpose is specified in column 3 of that table, a provision mentioned in column 1 comes into force in accordance with paragraph (1) only for that purpose.

## Signature

JOHN SWINNEY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
24th October 2014

## 

Column 1
(provision of the Landfill Tax (Scotland) Act 2014)
Column 2
(subject matter)
Column 3
(purpose)
Section 5
Meaning of disposal by way of landfill
For the purpose of making orders
Section 6
Prescribed landfill site activities
For the purpose of making orders
Section 11
Taxable disposals: power to vary
Section 13
Amount of tax
For the purpose of making orders and setting criteria under subsection (7)(a)
Section 14
Qualifying material: special provisions
For the purpose of making orders
Section 15
Weight of material disposed of
For the purpose of making regulations
Section 17
Liability of controllers of landfill sites
For the purpose of making regulations
Section 18
Credit: general
Section 19
Credit: bad debts
Section 20
Credit: bodies concerned with the environment
Section 22
Registration
Section 23
Information required to keep register up to date
Section 25
Accounting for tax and time of payment
Section 30
Information: material at landfill sites
Section 37
Partnership, bankruptcy, transfer of business etc.
For the purpose of making regulations

## Explanatory note

(This note is not part of the Order)
This Order brings into force certain provisions of the Landfill Tax (Scotland) Act 2014 on 7th November 2014. The relevant provisions contain Ministerial powers to make subordinate legislation.
The Landfill Tax (Scotland) Act 2014 received Royal Assent on 21st January 2014. Sections 34, 35, 40, 41, 42, 43 and 44 came into force that day (section 34 was amended with effect from 25th September 2014 by paragraph 10(14) of schedule 4 to the Revenue Scotland and Tax Powers Act 2014).

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Source: https://www.legislation.gov.uk/ssi/2014/277 (the official version)
Page: https://openlegislation.uk/landfill-tax-scotland-act-2014-commencement-no-1-order-2014
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.