# The Scottish Landfill Tax (Administration) Amendment Regulations 2017, Note: 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.

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Source: https://www.legislation.gov.uk/ssi/2017/139/note (the official version)
Page: https://openlegislation.uk/scottish-landfill-tax-administration-amendment-regulations-2017/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.