# Landfill Tax (Scotland) Act 2014, Section 11: Taxable disposals: power to vary


(1) The Scottish Ministers may, by order, make provision to produce the result that—
(a) a disposal which would otherwise be a taxable disposal is not a taxable disposal,
(b) a disposal which would otherwise not be a taxable disposal is a taxable disposal.
(2) The order may, in particular—
(a) confer exemption by reference to certificates issued by the Tax Authority and to conditions set out in certificates,
(b) allow the Tax Authority to direct requirements to be met before certificates can be issued.
(3) The order may modify any enactment (including this Act).

---
Source: https://www.legislation.gov.uk/asp/2014/2/section/11 (the official version)
Page: https://openlegislation.uk/landfill-tax-scotland-act-2014/section-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.