Schedule
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 15f1 | 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 18f2 | Credit: general | |
| Section 19 | Credit: bad debts | |
| Section 20 | Credit: bodies concerned with the environment | |
| Section 22f3 | Registration | |
| Section 23f4 | Information required to keep register up to date | |
| Section 25f5 | Accounting for tax and time of payment | |
| Section 30f6 | Information: material at landfill sites | |
| Section 37 | Partnership, bankruptcy, transfer of business etc. | For the purpose of making regulations |
Annotations
Footnotes
- f1
-
Section 15 is amended by paragraph 10(2) of schedule 4 to the Revenue Scotland and Tax Powers Act 2014 (asp 16) (“RSTPA 2014”).
- f2
-
Section 18 is amended by paragraph 10(3) of schedule 4 to RSTPA 2014.
- f3
-
Section 22(9)(b) is repealed by paragraph 10(4) of schedule 4 to RSTPA 2014.
- f4
-
Section 23(2)(b) is repealed by paragraph 10(5) of schedule 4 to RSTPA 2014.
- f5
-
Section 25(b) is substituted by paragraph 10(6) of schedule 4 to RSTPA 2014.
- f6
-
Section 30(3)(a) is amended by paragraph 10(11) of schedule 4 to RSTPA 2014.