{
  "url": "https://openlegislation.uk/scottish-landfill-tax-administration-amendment-regulations-2026/introduction",
  "json_url": "https://openlegislation.uk/scottish-landfill-tax-administration-amendment-regulations-2026/introduction.json",
  "legislation": "ssi/2026/8",
  "legislation_title": "The Scottish Landfill Tax (Administration) Amendment Regulations 2026",
  "legislation_url": "https://openlegislation.uk/scottish-landfill-tax-administration-amendment-regulations-2026",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "LANDFILL TAX\nMade 13th January 2026\nLaid before the Scottish Parliament 15th January 2026\nComing into force 1st April 2026\nThe Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 18(1) and (2), 20(1) and (4) and 41(1)(b) of the Landfill Tax (Scotland) Act 2014 and all other powers enabling them to do so.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2014 asp 2."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2026/8/introduction",
    "retrieved_at": "2026-10-28T20:32:14.152830+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."
}