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The Scottish Landfill Tax (Administration) Amendment Regulations 2017

S.S.I. 2017/139 · Made 27 April 2017

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Landfill Tax

Made 27th April 2017

Laid before the Scottish Parliament 28th April 2017

Coming into force 29th May 2017

The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 18, 19, 20 and 25 of the Landfill Tax (Scotland) Act 2014f1 and all other powers enabling them to do so.

Annotations to the whole text

Footnotes

f1

2014 asp 2. Section 15 was amended by paragraph 10(2)(c) of schedule 4 to the Revenue Scotland and Tax Powers Act 2014 (asp 16).

Contents

  1. 1Citation and commencement
  2. 2Amendments of Regulations
  3. 3Amendment of regulation 2
  4. 4Amendment of regulation 8
  5. 5Amendment of regulation 26
  6. 6Amendment of regulation 28
  7. 7Amendment of regulation 29
  8. 8Amendment of regulation 30
  9. 9Amendment of regulation 38
  10. Signature
  11. Explanatory note

1Citation and commencement

(1)

These Regulations may be cited as the Scottish Landfill Tax (Administration) Amendment Regulations 2017.

(2)

These Regulations come into force on 29th May 2017.

2Amendments of Regulations

The Scottish Landfill Tax (Administration) Regulations 2015f1 are amended as follows.

3Amendment of regulation 2

In regulation 2(1), in the definition of “transfer station” for “2.500T” substitute “2,500T”.

4Amendment of regulation 8

In regulation 8, for paragraph (4) substitute—

“(4)

A body corporate becomes bankrupt or incapacitated when it—

(a)

goes into liquidation;

(b)

enters administration under Part 2 of the Insolvency Act 1986f1 or Part 3 of the Insolvency (Northern Ireland) Order 1989f2; or

(c)

has an administrative receiver (as defined in section 251 of the Insolvency Act 1986) appointed in respect of it.

(5)

An individual becomes bankrupt or incapacitated when the individual—

(a)

becomes subject to a bankruptcy restrictions order under section 155 of the Bankruptcy (Scotland) Act 2016f3;

(b)

becomes incapacitated (within the meaning of the Adults with Incapacity (Scotland) Act 2000f4);

(c)

starts to serve a sentence of imprisonment or is remanded in custody in the United Kingdom; or

(d)

is detained in hospital under the Mental Health (Care and Treatment) (Scotland) Act 2003f5.

(6)

An individual or a partnership becomes bankrupt or incapacitated when the estate of that person—

(a)

is sequestrated under the Bankruptcy (Scotland) Act 2016; or

(b)

is made subject to a protected trust deed (see section 163 of the Bankruptcy (Scotland) Act 2016).

(7)

A body corporate, individual or partnership which or who is subject to the laws of a jurisdiction other than Scotland becomes bankrupt or incapacitated on the occurrence of circumstances analogous to those described in paragraphs (4) to (6).”.

5Amendment of regulation 26

In regulation 26—

(a)

in paragraph (2)—

(i)

for “spend” substitute “transfer”;

(ii)

in sub-paragraph (a)—

(aa)

omit “made subject to a condition that it may only be”;

(bb)

for “spends” substitute “transfers”; and

(cc)

after “that income” insert “in accordance with regulation 28(1)(a)”; and

(iii)

in sub-paragraph (b)—

(aa)

for “spends” substitute “transfers”; and

(bb)

after “that income” insert “in accordance with regulation 28(1)(a)”.

6Amendment of regulation 28

In regulation 28(1)—

(a)

in sub-paragraph (a) omit “has the object contained in regulation 29(5)(f) and”; and

(b)

in sub-paragraph (b) for “spend” substitute “transfer”.

7Amendment of regulation 29

In regulation 29—

(a)

in paragraph (1)(b) for “any” substitute “all”; and

(b)

in paragraph (5)—

(i)

omit “any of”; and

(ii)

in sub-paragraph (b) for “recycling, re-use and waste prevention projects” substitute “recycling in Scotland or community based re-use and waste prevention projects in Scotland”.

8Amendment of regulation 30

In regulation 30(1)(l) after “accounts” insert “or financial accounts only, if independently audited financial accounts are not otherwise required by law,”.

9Amendment of regulation 38

In regulation 38(1)(a) for “an authorised” substitute “a designated”.

Signature

DEREK MACKAY

A member of the Scottish Government

St Andrew’s House,

Edinburgh

27th April 2017

Explanatory note

(This note is not part of the Regulations)

These Regulations amend the Scottish Landfill Tax (Administration) Regulations 2015 (“the 2015 Regulations”). Regulation 4 expands the definitions of “bankrupt” and “incapacitated” for the purposes of regulation 8 of the 2015 Regulations (bankruptcy or incapacity of registrable persons). Other amendments made to the 2015 Regulations are of a minor, technical nature.