# The Scottish Landfill Tax (Administration) Amendment Regulations 2017, Regulation 5: Amendment 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)”.

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Source: https://www.legislation.gov.uk/ssi/2017/139/regulation/5 (the official version)
Page: https://openlegislation.uk/scottish-landfill-tax-administration-amendment-regulations-2017/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.