# Scotland Act 2012, Section 30: Scottish tax on disposals to landfill


(1) In Part 4A of the 1998 Act (as inserted by section 23), after Chapter 3 (inserted by section 28) insert—
“CHAPTER 4
Tax on disposals to landfill
Tax on disposals to landfill
80K (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.”
(2) Tax may not be charged in accordance with the provision inserted by this section on a disposal if the disposal is made before the date appointed under section 31(4).

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Source: https://www.legislation.gov.uk/ukpga/2012/11/section/30 (the official version)
Page: https://openlegislation.uk/scotland-act-2012/section-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.