Regulation 1 Citation, commencement and interpretation

(1)

These Regulations may be cited as the Scottish Landfill Tax (Administration) Amendment Regulations 2026 and come into force on 1 April 2026.

(2)

In these Regulations “the 2015 Regulations” means the Scottish Landfill Tax (Administration) Regulations 2015^f1.

Annotations

f1: S.S.I. 2015/3, to which there are amendments not relevant to these Regulations.