{
  "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014-commencement-no-1-order-2014/schedule",
  "json_url": "https://openlegislation.uk/landfill-tax-scotland-act-2014-commencement-no-1-order-2014/schedule.json",
  "legislation": "ssi/2014/277",
  "legislation_title": "The Landfill Tax (Scotland) Act 2014 (Commencement No. 1) Order 2014",
  "legislation_url": "https://openlegislation.uk/landfill-tax-scotland-act-2014-commencement-no-1-order-2014",
  "path": "schedule",
  "kind": "schedule",
  "number": null,
  "heading": null,
  "text": "Column 1\n(provision of the Landfill Tax (Scotland) Act 2014)\nColumn 2\n(subject matter)\nColumn 3\n(purpose)\nSection 5\nMeaning of disposal by way of landfill\nFor the purpose of making orders\nSection 6\nPrescribed landfill site activities\nFor the purpose of making orders\nSection 11\nTaxable disposals: power to vary\nSection 13\nAmount of tax\nFor the purpose of making orders and setting criteria under subsection (7)(a)\nSection 14\nQualifying material: special provisions\nFor the purpose of making orders\nSection 15\nWeight of material disposed of\nFor the purpose of making regulations\nSection 17\nLiability of controllers of landfill sites\nFor the purpose of making regulations\nSection 18\nCredit: general\nSection 19\nCredit: bad debts\nSection 20\nCredit: bodies concerned with the environment\nSection 22\nRegistration\nSection 23\nInformation required to keep register up to date\nSection 25\nAccounting for tax and time of payment\nSection 30\nInformation: material at landfill sites\nSection 37\nPartnership, bankruptcy, transfer of business etc.\nFor the purpose of making regulations",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 15 is amended by paragraph 10(2) of schedule 4 to the Revenue Scotland and Tax Powers Act 2014 (asp 16) (“RSTPA 2014”)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 18 is amended by paragraph 10(3) of schedule 4 to RSTPA 2014."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 22(9)(b) is repealed by paragraph 10(4) of schedule 4 to RSTPA 2014."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Section 23(2)(b) is repealed by paragraph 10(5) of schedule 4 to RSTPA 2014."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Section 25(b) is substituted by paragraph 10(6) of schedule 4 to RSTPA 2014."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Section 30(3)(a) is amended by paragraph 10(11) of schedule 4 to RSTPA 2014."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2014/277/schedule",
    "retrieved_at": "2026-10-28T21:33:21.401544+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}