{
  "url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-3",
  "json_url": "https://openlegislation.uk/landfill-tax-scotland-act-2014/section-3.json",
  "legislation": "asp/2014/2",
  "legislation_title": "Landfill Tax (Scotland) Act 2014",
  "legislation_url": "https://openlegislation.uk/landfill-tax-scotland-act-2014",
  "path": "section/3",
  "kind": "section",
  "number": "3",
  "heading": "Charge to tax",
  "text": "(1) Tax is to be charged on a taxable disposal made in Scotland.\n(2) A disposal is a taxable disposal if—\n(a) it is a disposal of material as waste (see section 4),\n(b) it is made by way of landfill (see section 5), and\n(c) it is made at a landfill site (see section 12).\n(3) For the purposes of subsection (2)(c), a disposal is made at a landfill site if the land on or under which it is made constitutes or falls within land which is a landfill site at the time of the disposal.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 3 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/3",
    "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."
}