# The Scottish Landfill Tax (Administration) Amendment Regulations 2017, Regulation 8: Amendment of regulation 30


In regulation 30(1)(l) after “accounts” insert “or financial accounts only, if independently audited financial accounts are not otherwise required by law,”.

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Source: https://www.legislation.gov.uk/ssi/2017/139/regulation/8 (the official version)
Page: https://openlegislation.uk/scottish-landfill-tax-administration-amendment-regulations-2017/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.