Section 1 The taxI1
(1)
A tax (to be known as Scottish landfill tax) is to be charged in accordance with this Act.
(2)
The Tax Authority is to be responsible for the collection and management of the tax.
Annotations
Commencement
- I1
S. 1 in force at 1.4.2015 by S.S.I. 2015/109, art. 2