# The Revenue Scotland and Tax Powers Act (Involved Third Party) Order 2015

S.S.I. 2015/37 · made 29 January 2015 · revised to 1 April 2026

This Order comes into force on 1st April 2015. It specifies, using the power in section 142(3) of the Revenue Scotland and Tax Powers Act 2014, that Scottish landfill tax is a relevant devolved tax, who is an involved third party and what documents are relevant documents in relation to such persons.

Made under: Revenue Scotland and Tax Powers Act 2014 (Section 142)

PDFs: Printed copy https://openlegislation.uk/revenue-scotland-and-tax-powers-act-involved-third-party-order-2015/pdf/ssi_20150037_en.pdf; Policy Note https://openlegislation.uk/revenue-scotland-and-tax-powers-act-involved-third-party-order-2015/pdf/ssipn_20150037_en.pdf

## Introductory text

Taxes
Made 29th January 2015
Laid before the Scottish Parliament 2nd February 2015
Coming into force 1st April 2015
The Scottish Ministers make the following Order in exercise of the powers conferred by section 142(3) of the Revenue Scotland and Tax Powers Act 2014 and all other powers enabling them to do so.

## 1 Citation and commencement

This Order may be cited as the Revenue Scotland and Tax Powers Act (Involved Third Party) Order 2015 and comes into force on 1st April 2015.

## 2 Involved third parties – Scottish landfill tax

For the purposes of section 142(3) of the Revenue Scotland and Tax Powers Act 2014—
(a) an “involved third party” is any person involved (in any capacity) with a taxable disposal as defined in section 3(2) of the Landfill Tax (Scotland) Act 2014;
(b) “relevant documents” are documents relating to the taxable disposal mentioned in paragraph (a); and
(c) a “relevant devolved tax” is Scottish landfill tax within the meaning of section 1(1) of the Landfill Tax (Scotland) Act 2014.

## 3 Involved third parties - Scottish aggregates tax

(1) For the purposes of section 142(3) (power to inspect business premises of involved third parties) of the Revenue Scotland and Tax Powers Act 2014—
(a) any person involved (in any capacity) with the commercial exploitation of taxable aggregate is an “involved third party”,
(b) any documents relating to the commercial exploitation of taxable aggregate mentioned in sub-paragraph (a) are “relevant documents”, and
(c) Scottish aggregates tax is a “relevant devolved tax”.
(2) For the purposes of this article—
“commercial exploitation” has the same meaning as in section 7 (commercial exploitation) of the AT(S) Act 2024,
“Scottish aggregates tax” has the same meaning as in section 1(1) (the tax) of the AT(S) Act 2024, and
“taxable aggregate” has the same meaning as in section 5 (taxable aggregate) of the AT(S) Act 2024.

## Signature

JOHN SWINNEY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
29th January 2015

## Explanatory note

(This note is not part of the Order)
This Order comes into force on 1st April 2015. It specifies, using the power in section 142(3) of the Revenue Scotland and Tax Powers Act 2014, that Scottish landfill tax is a relevant devolved tax, who is an involved third party and what documents are relevant documents in relation to such persons.

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Source: https://www.legislation.gov.uk/ssi/2015/37 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-involved-third-party-order-2015
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.