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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

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).