{
  "url": "https://openlegislation.uk/scottish-landfill-tax-administration-regulations-2015/regulation-20",
  "json_url": "https://openlegislation.uk/scottish-landfill-tax-administration-regulations-2015/regulation-20.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/20",
  "kind": "regulation",
  "number": "20",
  "heading": "Amount of credit",
  "text": "The credit arising under this Part shall be of an amount equal to such proportion of the tax charged on the relevant disposal as the outstanding amount forms of the total consideration.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 20 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/20",
    "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."
}