# The Scottish Landfill Tax (Prescribed Landfill Site Activities) Order 2014, Note: Explanatory note

Extent: S

(This note is not part of the Order)
This Order prescribes landfill site activities for the purposes of section 6 of the Landfill Tax (Scotland) Act 2014. The effect of this is that the prescribed activities will be treated as disposals and will be subject to Scottish landfill tax.

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Source: https://www.legislation.gov.uk/ssi/2014/367/note (the official version)
Page: https://openlegislation.uk/scottish-landfill-tax-prescribed-landfill-site-activities-order-2014/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.