Scottish Landfill Tax (Qualifying Material) Order 2015 (S.S.I. No. 45 of 2015).
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LEX-FAOC141016
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This Order, made under sections 13(4) and 14(7) of the Landfill Tax (Scotland) Act 2014 defines material (listed in column 2 of the Schedule) as qualifying material for the purposes of the lower rate of Scottish landfill tax. Such materials are described and conditions as to their state specified alongside. Conditions as to their use are specified in provisions of the Order.
Implements: Landfill Tax (Scotland) Act 2014 (2014 asp 2). (2014-01-21)
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