{
  "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-2",
  "json_url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-2.json",
  "legislation": "asp/2014/2",
  "legislation_title": "Landfill Tax (Scotland) Act 2014",
  "legislation_url": "https://openlegislation.uk/landfill-tax-scotland-act-2014",
  "path": "section/2",
  "kind": "section",
  "number": "2",
  "heading": "Overview",
  "text": "This Act is arranged as follows—\nPart 2 contains provision for the key concepts underlying the tax including—\n(a)what is a taxable disposal,\n(b)what disposals are exempt from tax,\n(c)how to calculate the amount of tax,\n(d)who is liable to pay the tax,\n(e)when credit is available in relation to the tax,\nPart 3 contains provision about the administration of the tax,\nPart 4 contains provision about the Tax Authority and definitions of expressions used in the Act,\nPart 5 contains provision about subordinate legislation powers and commencement as well as other final provisions.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 2 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/2",
    "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."
}