# The Scottish Landfill Tax (Administration) Regulations 2015, Regulation 2: Interpretation

Extent: S

(1) In these Regulations—
“accounting period” means—
(a)in the case of—
(i)a registered person, each period of 3 months ending on the dates notified by Revenue Scotland;
(ii)a registrable person who is not registered, each period of 3 months; or
(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;
“the Act” means the Landfill Tax (Scotland) Act 2014;
“credit”, except where the context otherwise requires, means credit which a person is entitled to claim under Part 4 of these Regulations;
“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;
“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;
“landfill invoice” means an invoice of the description in regulation 34;
“landfill site” has the meaning given in section 12(1) of the Act;
“the landfill tax bad debt account” has the meaning given in regulation 22(3);
“quarter” means a period of three months ending on the last day of March, June, September or December;
“registered person” means a person who is registered under section 22 of the Act and “register” and “registration” are to be construed accordingly;
“registrable person” has the meaning given in section 22(10) of the Act;
“registration number” means the identifying number allocated to a registered person and notified to that person by Revenue Scotland;
“return” means a return which is required to be made in accordance with regulation 10;
“the RSTP Act” means the Revenue Scotland and Tax Powers Act 2014;
“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;
“transfer note” means a transfer note within the meaning of the Environmental Protection (Duty of Care) (Scotland) Regulations 2014;
“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;
“working day” means any day of the week except Saturday, Sunday or a day which is a bank holiday or public holiday for Scotland.
(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.

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Source: https://www.legislation.gov.uk/ssi/2015/3/regulation/2 (the official version)
Page: https://openlegislation.uk/scottish-landfill-tax-administration-regulations-2015/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.