Landfill Tax (Scotland) Act 2014 section 39

Interpretation

Section 39 provides a glossary of key terms used throughout the Landfill Tax (Scotland) Act 2014, ensuring consistent interpretation of the legislation.

• Defines core tax terms such as "the tax" (meaning Scottish landfill tax), "taxable disposal", "taxable activity", and "accounting period"
• Identifies key parties and bodies, including "operator" of a landfill site, "registrable person", "the Tax Authority" (Revenue Scotland), and "SEPA" (the Scottish Environment Protection Agency)
• Clarifies that "material" is broadly defined to include objects, substances, and products of all kinds
• References external legislation for certain definitions, such as "authorisation" (from the Regulatory Reform (Scotland) Act 2014) and "planning permission" (from the Town and Country Planning (Scotland) Act 1997)