Landfill Tax (Scotland) Act 2014 section 43

Commencement

Section 43 explains when the various provisions of the Landfill Tax (Scotland) Act 2014 come into legal effect.

• Certain core provisions, including this section and those dealing with the tax authority, ancillary powers, subordinate legislation, Crown application, and the short title, came into force immediately on Royal Assent.
• All remaining provisions of the Act come into force on dates chosen by the Scottish Ministers, who activate them by making a commencement order.
• A commencement order made by the Scottish Ministers may include transitional, transitory, or saving provisions to manage the changeover smoothly.
• This staggered approach allowed the framework provisions to take effect at once while giving ministers flexibility to bring the operational tax provisions into force when the necessary systems and processes were ready.