This Order prescribes landfill site activities for the purposes of section 6 of the Landfill Tax (Scotland) Act 2014. These activities will be treated as disposals and will be subject to Scottish landfill tax. In addition to listed activities, an activity is prescribed if it gives rise to a requirement: (a) for notification or the giving of information under section 31 of the Act (information: site restoration); or (b) imposed by Regulations under section 30 of the Act, and that requirement is not complied with.
Implements: Landfill Tax (Scotland) Act 2014 (2014 asp 2). (2014-01-21)
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The United Kingdom has historically played a leading role in developing parliamentary democracy and in advancing literature and science. At its zenith in the 19th century, the British Empire stretched over one-fourth of the earth's surface. The first half of the 20th century saw the UK's strength seriously depleted in two world wars and the Irish Republic's withdrawal from the union. The second half witnessed the dismantling of the Empire and the UK rebuilding itself into a modern and prosperous European nation.