# The Revenue Scotland and Tax Powers Act (Involved Third Party) Order 2015, Article 2: Involved third parties – Scottish landfill tax

Extent: S

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.

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Source: https://www.legislation.gov.uk/ssi/2015/37/article/2 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-involved-third-party-order-2015/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.