{
  "url": "https://openlegislation.uk/scottish-landfill-tax-prescribed-landfill-site-activities-amendment-order-2022/note",
  "json_url": "https://openlegislation.uk/scottish-landfill-tax-prescribed-landfill-site-activities-amendment-order-2022/note.json",
  "legislation": "ssi/2022/233",
  "legislation_title": "The Scottish Landfill Tax (Prescribed Landfill Site Activities) Amendment Order 2022",
  "legislation_url": "https://openlegislation.uk/scottish-landfill-tax-prescribed-landfill-site-activities-amendment-order-2022",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order amends the Scottish Landfill Tax (Prescribed Landfill Site Activities) Order 2014 to prescribe additional landfill site activities for the purposes of section 6 of the Landfill Tax (Scotland) Act 2014. The effect of this is that the additional prescribed activities will be treated as disposals and will be subject to Scottish landfill tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2022/233/note",
    "retrieved_at": "2026-10-28T20:49:07.887736+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."
}