# The Scottish Landfill Tax (Administration) Regulations 2015, Regulation 9: Interpretation

Extent: S

In this Part, the first accounting period of a registrable person shall begin on the effective date of registration.

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Source: https://www.legislation.gov.uk/ssi/2015/3/regulation/9 (the official version)
Page: https://openlegislation.uk/scottish-landfill-tax-administration-regulations-2015/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.