Landfill Tax (Scotland) Act 2014 section 32

Records: registrable persons

Section 32 originally required registrable persons to keep certain records in relation to Scottish landfill tax, but has been repealed and replaced by provisions in the Revenue Scotland and Tax Powers Act 2014.

• Section 32 dealt with the record-keeping obligations of persons registered or required to be registered for Scottish landfill tax.
• The entire section has been repealed by the Revenue Scotland and Tax Powers Act 2014.
• The replacement provisions are found in Schedule 4, paragraph 10(13) of the Revenue Scotland and Tax Powers Act 2014.
• Record-keeping requirements for Scottish landfill tax are now governed by the broader framework established under the Revenue Scotland and Tax Powers Act 2014.