What did section 28 of the Landfill Tax (Scotland) Act 2014 originally cover?

Section 28 originally contained provisions relating to evidence about a person's tax status for the purposes of Scottish landfill tax. It governed how taxpayers could demonstrate their registration and compliance status. However, this section has been entirely repealed and no longer has any operative effect under United Kingdom law.

Why was section 28 of the Landfill Tax (Scotland) Act 2014 repealed?

Section 28 was repealed because the Revenue Scotland and Tax Powers Act 2014 consolidated administrative and procedural provisions for devolved Scottish taxes into a single legislative framework. The repeal was effected by Schedule 4, paragraph 10(9) of that Act and commenced by SSI 2015/110, article 2(1).

Where should taxpayers now find rules on evidencing Scottish landfill tax status?

Taxpayers should now refer to the relevant provisions of the Revenue Scotland and Tax Powers Act 2014 for rules on evidencing tax status with Revenue Scotland. That Act replaced section 28 and other scattered provisions with a consolidated framework, subject to transitional arrangements set out in sections 257 to 259 of that Act.

When did the repeal of section 28 take effect?

The repeal took effect through The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015 (SSI 2015/110), article 2(1). This commencement order brought into force section 260(2) of the Revenue Scotland and Tax Powers Act 2014, which activated the repeal under Schedule 4, paragraph 10(9).

Landfill Tax (Scotland) Act 2014 section 28

Evidence about tax status

Section 28 originally dealt with evidence about a person's tax status in relation to Scottish landfill tax, but has been repealed in its entirety.

Section 28 has been completely repealed and no longer has any operative effect.
The repeal was carried out by the Revenue Scotland and Tax Powers Act 2014, which consolidated tax administration provisions.
Any matters previously covered by this section are now addressed under the Revenue Scotland and Tax Powers Act 2014 framework.
The repeal took effect through commencement order SSI 2015/110.

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