Section 80K Tax on disposals to landfillF1
(1)
A tax charged on disposals to landfill made in Scotland is a devolved tax.
(2)
A disposal is a disposal to landfill if—
(a)
it is a disposal of material as waste, and
(b)
it is made by way of landfill.
Annotations
Textual amendments
- F1
Pt. 4A Ch. 4 inserted (1.7.2012 with effect in accordance with s. 44(3)(c) of the amending Act) by Scotland Act 2012 (c. 11), ss. 30(1), 44(2)(b), (3)(c); S.I. 2015/638, art 2.
Notes on Part 4A
Textual amendments
- F1
Pt. 4A inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 23(2), 44(2)(b)