{
  "url": "https://openlegislation.uk/scottish-landfill-tax-administration-amendment-regulations-2017/note",
  "json_url": "https://openlegislation.uk/scottish-landfill-tax-administration-amendment-regulations-2017/note.json",
  "legislation": "ssi/2017/139",
  "legislation_title": "The Scottish Landfill Tax (Administration) Amendment Regulations 2017",
  "legislation_url": "https://openlegislation.uk/scottish-landfill-tax-administration-amendment-regulations-2017",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2017/139/note",
    "retrieved_at": "2026-10-28T21:18:51.711639+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}