{
  "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-25",
  "json_url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-25.json",
  "legislation": "asp/2014/2",
  "legislation_title": "Landfill Tax (Scotland) Act 2014",
  "legislation_url": "https://openlegislation.uk/landfill-tax-scotland-act-2014",
  "path": "section/25",
  "kind": "section",
  "number": "25",
  "heading": "Accounting for tax and time for payment",
  "text": "The Scottish Ministers may, by regulations, provide that a registrable person must—\n(a) account for tax by reference to such periods (“accounting periods”) as may be determined by or under the regulations,\n(b) make returns in relation to such accounting periods,\n(c) pay tax at such times and in such manner as may be so determined.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 25(b) substituted (7.11.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 10(6) (with ss. 257-259); S.S.I. 2014/278, art. 2, Sch."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 25 in force at 7.11.2014 by S.S.I. 2014/277, art. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2014/2/section/25",
    "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."
}