{
  "url": "https://openlegislation.uk/scottish-landfill-tax-administration-regulations-2015/regulation-19",
  "json_url": "https://openlegislation.uk/scottish-landfill-tax-administration-regulations-2015/regulation-19.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/19",
  "kind": "regulation",
  "number": "19",
  "heading": "Scope",
  "text": "An entitlement to credit arises under this Part where—\n(a) a registered person has carried out a taxable activity for a consideration in money for a customer with whom the registered person is not connected;\n(b) the registered person has accounted for and paid tax on the disposal concerned;\n(c) the whole or any part of the consideration for the disposal has been written off in the registered person’s accounts as a bad debt;\n(d) the registered person has issued a landfill invoice in respect of the disposal which shows the amount of tax chargeable;\n(e) that invoice was issued—\n(i) within 14 days of the date of the disposal; or\n(ii) within such other period as may have been specified by Revenue Scotland;\n(f) a period of one year (beginning with the date of the issue of that invoice) has elapsed; and\n(g) the following provisions of this Part have been complied with.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 19 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/19",
    "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."
}