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Landfill Tax (Scotland) Act 2014

▸ Part 1 – Scottish landfill tax (ss 1-2)
  • Section 1 – The tax [LTSA 2014 s 1]
  • Section 2 – Overview [LTSA 2014 s 2]
▸ Part 2 – Key concepts (ss 3-20)
  • ▸ Taxable disposals (ss 3-6)
    • Section 3 – Charge to tax [LTSA 2014 s 3]
    • Section 4 – Disposal of material as waste [LTSA 2014 s 4]
    • Section 5 – Disposal by way of landfill [LTSA 2014 s 5]
    • Section 6 – Prescribed landfill site activities to be treated as disposals [LTSA 2014 s 6]
  • ▸ Exemptions (ss 7-10)
    • Section 7 – Material removed from water [LTSA 2014 s 7]
    • Section 8 – Material resulting from mining and quarrying [LTSA 2014 s 8]
    • Section 9 – Disposal of qualifying material at former quarries [LTSA 2014 s 9]
    • Section 10 – Pet cemeteries [LTSA 2014 s 10]
  • ▸ Power to vary what is a taxable disposal (s 11)
    • Section 11 – Taxable disposals: power to vary [LTSA 2014 s 11]
  • ▸ Landfill sites and operators of landfill sites (s 12)
    • Section 12 – Landfill sites and operators of landfill sites [LTSA 2014 s 12]
  • ▸ Calculation of tax (ss 13-15)
    • Section 13 – Amount of tax [LTSA 2014 s 13]
    • Section 14 – Qualifying material: special provisions [LTSA 2014 s 14]
    • Section 15 – Weight of material disposed of [LTSA 2014 s 15]
  • ▸ Persons liable to pay tax (ss 16-17)
    • Section 16 – Liability to pay tax [LTSA 2014 s 16]
    • Section 17 – Liability of controllers of landfill sites [LTSA 2014 s 17]
  • ▸ Credit (ss 18-20)
    • Section 18 – Credit: general [LTSA 2014 s 18]
    • Section 19 – Credit: bad debts [LTSA 2014 s 19]
    • Section 20 – Credit: bodies concerned with the environment [LTSA 2014 s 20]
▸ Part 3 – Administration (ss 21-33)
  • ▸ Taxable activities (s 21)
    • Section 21 – Taxable activities [LTSA 2014 s 21]
  • ▸ Registration (ss 22-24)
    • Section 22 – Registration [LTSA 2014 s 22]
    • Section 23 – Information required to keep register up to date [LTSA 2014 s 23]
    • Section 24 – Publication of the register [LTSA 2014 s 24]
  • ▸ Accounting for tax (ss 25-25B)
    • Section 25 – Accounting for tax and time for payment [LTSA 2014 s 25]
    • Section 25A – Form and content of returns [LTSA 2014 s 25A]
    • Section 25B – Communications from taxpayers to the Tax Authority [LTSA 2014 s 25B]
  • ▸ Time of disposal where invoice issued (s 26)
    • Section 26 – Time of disposal where invoice issued [LTSA 2014 s 26]
  • ▸ Adjustment of contracts (s 27)
    • Section 27 – Adjustment of contracts [LTSA 2014 s 27]
  • ▸ Evidence about tax status (s 28)
    • Section 28 – Evidence about tax status [LTSA 2014 s 28]
  • ▸ Recovery of overpaid tax (s 29)
    • Section 29 – Recovery of overpaid tax [LTSA 2014 s 29]
  • ▸ Information (ss 30-31)
    • Section 30 – Information: material at landfill sites [LTSA 2014 s 30]
    • Section 31 – Information: site restoration [LTSA 2014 s 31]
  • ▸ Record keeping (ss 32-33)
    • Section 32 – Records: registrable persons [LTSA 2014 s 32]
    • Section 33 – Records: material at landfill sites [LTSA 2014 s 33]
▸ Part 4 – General and interpretation (ss 34-39)
  • ▸ The Tax Authority (ss 34-36)
    • Section 34 – The Tax Authority [LTSA 2014 s 34]
    • Section 35 – Delegation of functions to SEPA [LTSA 2014 s 35]
    • Section 36 – Review and appeal [LTSA 2014 s 36]
  • ▸ Application of Act to partnerships, groups of companies etc. (ss 37-38)
    • Section 37 – Partnership, bankruptcy, transfer of business etc. [LTSA 2014 s 37]
    • Section 38 – Groups of companies [LTSA 2014 s 38]
  • ▸ Interpretation (s 39)
    • Section 39 – Interpretation [LTSA 2014 s 39]
▸ Part 5 – Final provisions (ss 40-44)
  • ▸ Ancillary provision (s 40)
    • Section 40 – Ancillary provision [LTSA 2014 s 40]
  • ▸ Subordinate legislation (s 41)
    • Section 41 – Subordinate legislation [LTSA 2014 s 41]
  • ▸ Crown application (s 42)
    • Section 42 – Crown application [LTSA 2014 s 42]
  • ▸ Commencement and short title (ss 43-44)
    • Section 43 – Commencement [LTSA 2014 s 43]
    • Section 44 – Short title [LTSA 2014 s 44]
Part 2 – Key concepts / Landfill sites and operators of landfill sites

Landfill sites and operators of landfill sites (s 12)

Contents

  • Section 12 – Landfill sites and operators of landfill sites [LTSA 2014 s 12] Section commentary

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