{
  "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-1",
  "json_url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-1.json",
  "legislation": "asp/2014/2",
  "legislation_title": "Landfill Tax (Scotland) Act 2014",
  "legislation_url": "https://openlegislation.uk/landfill-tax-scotland-act-2014",
  "path": "section/1",
  "kind": "section",
  "number": "1",
  "heading": "The tax",
  "text": "(1) A tax (to be known as Scottish landfill tax) is to be charged in accordance with this Act.\n(2) The Tax Authority is to be responsible for the collection and management of the tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 1 in force at 1.4.2015 by S.S.I. 2015/109, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2014/2/section/1",
    "retrieved_at": "2026-10-29T20:14:18.478874+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."
}