# The Scottish Landfill Tax (Administration) Amendment Regulations 2026, Regulation 3: Transitional provision


(1) Regulation 27 of the 2015 Regulations continues to apply in respect of a qualifying contribution made by a registered person to an approved body before 1 April 2026.
(2) In this regulation—
“approved body” has the meaning given in regulation 26 (interpretation and general provisions) of the 2015 Regulations,
“qualifying contribution” has the meaning given in regulation 28 (qualifying contributions) of the 2015 Regulations,
“registered person” has the meaning given in regulation 2 (interpretation) of the 2015 Regulations.

---
Source: https://www.legislation.gov.uk/ssi/2026/8/regulation/3 (the official version)
Page: https://openlegislation.uk/scottish-landfill-tax-administration-amendment-regulations-2026/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.