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Explanatory note

Original text. Later amendments are not shown.

(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.