Landfill Tax (Scotland) Act 2014 section 2

Overview

Section 2 provides an overview of how the Landfill Tax (Scotland) Act 2014 is structured and what each part of the Act covers.

• Part 2 sets out the core tax concepts: what counts as a taxable disposal, which disposals are exempt, how to calculate the tax, who must pay it, and when credits are available.
• Part 3 deals with the administration of the tax.
• Part 4 covers the Tax Authority and defines key terms used throughout the Act.
• Part 5 addresses powers to make subordinate legislation, commencement dates, and other final provisions.