{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-record-keeping-regulations-2015/regulation-2",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-record-keeping-regulations-2015/regulation-2.json",
  "legislation": "ssi/2015/130",
  "legislation_title": "The Revenue Scotland and Tax Powers Act (Record Keeping) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-record-keeping-regulations-2015",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“the Act” means the Revenue Scotland and Tax Powers Act 2014;\n“the Administration Regulations” means the Scottish Landfill Tax (Administration) Regulations 2015;\n“landfill invoice” has the meaning given in regulation 2(1) of the Administration Regulations;\n“relevant transaction” means a disposal of anything that would be a disposal but for the fact that the material is not disposed of as waste; and\n“transfer note” has the meaning given in regulation 2(1) of the Administration Regulations.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 in force at 1.4.2015, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.S.I. 2015/3."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2015/130/regulation/2",
    "retrieved_at": "2026-10-28T21:30:12.361679+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."
}