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Landfill Tax (Scotland) Act 2014

▸ Part 1 – Scottish landfill tax
  • Section 1 – The tax
  • Section 2 – Overview
▸ Part 2 – Key concepts
  • ▸ Taxable disposals
    • Section 3 – Charge to tax
    • Section 4 – Disposal of material as waste
    • Section 5 – Disposal by way of landfill
    • Section 6 – Prescribed landfill site activities to be treated as disposals
  • ▸ Exemptions
    • Section 7 – Material removed from water
    • Section 8 – Material resulting from mining and quarrying
    • Section 9 – Disposal of qualifying material at former quarries
    • Section 10 – Pet cemeteries
  • ▸ Power to vary what is a taxable disposal
    • Section 11 – Taxable disposals: power to vary
  • ▸ Landfill sites and operators of landfill sites
    • Section 12 – Landfill sites and operators of landfill sites
  • ▸ Calculation of tax
    • Section 13 – Amount of tax
    • Section 14 – Qualifying material: special provisions
    • Section 15 – Weight of material disposed of
  • ▸ Persons liable to pay tax
    • Section 16 – Liability to pay tax
    • Section 17 – Liability of controllers of landfill sites
  • ▸ Credit
    • Section 18 – Credit: general
    • Section 19 – Credit: bad debts
    • Section 20 – Credit: bodies concerned with the environment
▸ Part 3 – Administration
  • ▸ Taxable activities
    • Section 21 – Taxable activities
  • ▸ Registration
    • Section 22 – Registration
    • Section 23 – Information required to keep register up to date
    • Section 24 – Publication of the register
  • ▸ Accounting for tax
    • Section 25 – Accounting for tax and time for payment
    • Section 25A – Form and content of returns
    • Section 25B – Communications from taxpayers to the Tax Authority
  • ▸ Time of disposal where invoice issued
    • Section 26 – Time of disposal where invoice issued
  • ▸ Adjustment of contracts
    • Section 27 – Adjustment of contracts
  • ▸ Evidence about tax status
    • Section 28 – Evidence about tax status
  • ▸ Recovery of overpaid tax
    • Section 29 – Recovery of overpaid tax
  • ▸ Information
    • Section 30 – Information: material at landfill sites
    • Section 31 – Information: site restoration
  • ▸ Record keeping
    • Section 32 – Records: registrable persons
    • Section 33 – Records: material at landfill sites
▸ Part 4 – General and interpretation
  • ▸ The Tax Authority
    • Section 34 – The Tax Authority
    • Section 35 – Delegation of functions to SEPA
    • Section 36 – Review and appeal
  • ▸ Application of Act to partnerships, groups of companies etc.
    • Section 37 – Partnership, bankruptcy, transfer of business etc.
    • Section 38 – Groups of companies
  • ▸ Interpretation
    • Section 39 – Interpretation
▸ Part 5 – Final provisions
  • ▸ Ancillary provision
    • Section 40 – Ancillary provision
  • ▸ Subordinate legislation
    • Section 41 – Subordinate legislation
  • ▸ Crown application
    • Section 42 – Crown application
  • ▸ Commencement and short title
    • Section 43 – Commencement
    • Section 44 – Short title
Part 2 – Key concepts / Credit

Credit

Contents

  • Section 18 – Credit: general Section commentary
  • Section 19 – Credit: bad debts Section commentary
  • Section 20 – Credit: bodies concerned with the environment Section commentary

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