{
  "url": "https://openlegislation.uk/scottish-landfill-tax-administration-regulations-2015/regulation-13",
  "json_url": "https://openlegislation.uk/scottish-landfill-tax-administration-regulations-2015/regulation-13.json",
  "legislation": "ssi/2015/3",
  "legislation_title": "The Scottish Landfill Tax (Administration) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/scottish-landfill-tax-administration-regulations-2015",
  "path": "regulation/13",
  "kind": "regulation",
  "number": "13",
  "heading": "Interpretation",
  "text": "In this Part—\n“relevant accounting period” means—\n(a) in the case of an entitlement to credit arising under Part 5 of these Regulations, the accounting period in which the reuse condition or, as the case may be, the enforced removal condition was satisfied;\n(b) in the case of an entitlement to credit arising under Part 6 of these Regulations, the accounting period in which the period of one year from the date of the issue of the landfill invoice expired;\n(c) in the case of an entitlement arising under Part 7 of these Regulations, the accounting period in which the qualifying contribution was made;\n“relevant amount” means the amount of the credit as determined in accordance with Part 5, 6 or 7 of these Regulations, as the case may be;\n“relevant tax” means the tax, if any, that was required to have been paid as a condition of the entitlement to credit.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 13 in force at 1.4.2015, see reg. 1(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2015/3/regulation/13",
    "retrieved_at": "2026-10-28T21:31:50.304895+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."
}