# The Revenue Scotland and Tax Powers Act (Record Keeping) Regulations 2015, Regulation 2: Interpretation

Extent: S

In these Regulations—
“the Act” means the Revenue Scotland and Tax Powers Act 2014;
“the Administration Regulations” means the Scottish Landfill Tax (Administration) Regulations 2015;
“landfill invoice” has the meaning given in regulation 2(1) of the Administration Regulations;
“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
“transfer note” has the meaning given in regulation 2(1) of the Administration Regulations.

---
Source: https://www.legislation.gov.uk/ssi/2015/130/regulation/2 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-record-keeping-regulations-2015/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.