What does section 44 of the Landfill Tax (Scotland) Act 2014 do?

Section 44 establishes the official short title of the legislation. It confirms that the Act may be cited as the Landfill Tax (Scotland) Act 2014. This is a standard formal provision found at the end of every Act of the Scottish Parliament and does not create any rights or obligations.

Why is a short title provision included in Scottish legislation?

A short title provision is included so that the Act has a convenient and commonly used name for citation purposes. It removes any ambiguity about how the legislation should be referred to in official documents, tax guidance, correspondence from Revenue Scotland, and in any other legislation that cross-references the Act.

How is the Landfill Tax (Scotland) Act 2014 cited in official documents?

As confirmed by section 44, the Act is officially cited as the Landfill Tax (Scotland) Act 2014. This is the name used in Revenue Scotland notices, tax guidance, legal correspondence, and any other legislation referring to Scottish landfill tax obligations. Any such reference covers the Act in its entirety.

Does section 44 of the Landfill Tax (Scotland) Act 2014 create any legal obligations?

No, section 44 is a purely formal requirement and does not create any rights or obligations. It is the final section of the Act and serves solely to confirm the official short title, ensuring consistency and clarity whenever the legislation is referenced in legal or administrative contexts.

Landfill Tax (Scotland) Act 2014 section 44

Short title

Section 44 confirms the official short title by which this legislation is to be known.

This section provides the formal short title of the Act.
The Act is officially cited as the Landfill Tax (Scotland) Act 2014.
The short title is used whenever the Act is referred to in other legislation or legal documents.
This is a standard provision found at the end of every Act of the Scottish Parliament.

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