# The Scottish Landfill Tax (Administration) Regulations 2015, Regulation 13: Interpretation

Extent: S

In this Part—
“relevant accounting period” means—
(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;
(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;
(c) in the case of an entitlement arising under Part 7 of these Regulations, the accounting period in which the qualifying contribution was made;
“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;
“relevant tax” means the tax, if any, that was required to have been paid as a condition of the entitlement to credit.

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Source: https://www.legislation.gov.uk/ssi/2015/3/regulation/13 (the official version)
Page: https://openlegislation.uk/scottish-landfill-tax-administration-regulations-2015/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.