Landfill Tax (Scotland) Act 2014 section 33

Records: material at landfill sites

Section 33 originally required operators of landfill sites to keep records about material disposed of at their sites, but this section has been repealed and its provisions replaced by the Revenue Scotland and Tax Powers Act 2014.

• Section 33 dealt with record-keeping obligations for landfill site operators regarding material received and disposed of at their sites.
• The entire section has been repealed (removed from the statute book) and is no longer in force.
• The repeal was carried out by the Revenue Scotland and Tax Powers Act 2014, which consolidated tax administration provisions under Revenue Scotland's authority.
• Record-keeping requirements for Scottish landfill tax are now governed by the broader tax administration framework in the Revenue Scotland and Tax Powers Act 2014, rather than by this stand-alone provision.

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