{
  "url": "https://openlegislation.uk/scottish-landfill-tax-administration-regulations-2015/regulation-2",
  "json_url": "https://openlegislation.uk/scottish-landfill-tax-administration-regulations-2015/regulation-2.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/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In these Regulations—\n“accounting period” means—\n(a)in the case of—\n(i)a registered person, each period of 3 months ending on the dates notified by Revenue Scotland;\n(ii)a registrable person who is not registered, each period of 3 months; or\n(b)in the case of any registrable person, such other period in relation to which the person is required by or under regulation 10 to make a return;\n“the Act” means the Landfill Tax (Scotland) Act 2014;\n“credit”, except where the context otherwise requires, means credit which a person is entitled to claim under Part 4 of these Regulations;\n“disposal” means a taxable disposal (which expression has the meaning given in section 3(2) of the Act) made on or after 1st April 2015 and “disposed of” is to be construed accordingly;\n“effective date of registration” means the date determined in accordance with section 22 of the Act upon which the person was or should have been registered;\n“landfill invoice” means an invoice of the description in regulation 34;\n“landfill site” has the meaning given in section 12(1) of the Act;\n“the landfill tax bad debt account” has the meaning given in regulation 22(3);\n“quarter” means a period of three months ending on the last day of March, June, September or December;\n“registered person” means a person who is registered under section 22 of the Act and “register” and “registration” are to be construed accordingly;\n“registrable person” has the meaning given in section 22(10) of the Act;\n“registration number” means the identifying number allocated to a registered person and notified to that person by Revenue Scotland;\n“return” means a return which is required to be made in accordance with regulation 10;\n“the RSTP Act” means the Revenue Scotland and Tax Powers Act 2014;\n“taxable business” means a business or part of a business in the course of which taxable activities (which expression has the meaning given in section 21(1) of the Act) are carried out;\n“transfer note” means a transfer note within the meaning of the Environmental Protection (Duty of Care) (Scotland) Regulations 2014;\n“transfer station” is a facility authorised by SEPA for the storage or treatment of waste, or both, and which sends more than 2,500T of waste per annum offsite for the purpose of landfill, with a destination either inside Scotland or in the rest of the UK;\n“working day” means any day of the week except Saturday, Sunday or a day which is a bank holiday or public holiday for Scotland.\n(2) In these Regulations any question whether a person is connected with another shall be determined in accordance with section 1122 of the Corporation Tax Act 2010.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in reg. 2(1) inserted (1.4.2015) by The Scottish Landfill Tax (Administration) Amendment Regulations 2015 (S.S.I. 2015/152), regs. 1(2), 3(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 2(1) substituted (1.4.2015) by The Scottish Landfill Tax (Administration) Amendment Regulations 2015 (S.S.I. 2015/152), regs. 1(2), 3(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in reg. 2(1) substituted (29.5.2017) by The Scottish Landfill Tax (Administration) Amendment Regulations 2017 (S.S.I. 2017/139), regs. 1(2), 3"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 in force at 16.2.2015, see reg. 1(2)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "2014 asp 16."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.S.I. 2014/4."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2010 c.4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2015/3/regulation/2",
    "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."
}