Scottish Landfill Tax (Administration) Amendment Regulations 2017 (S.S.I. No. 139 of 2017).
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April 2017
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LEX-FAOC166083
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These Regulations amend the Scottish Landfill Tax (Administration) Regulations 2015 to expand the definitions of “bankrupt” and “incapacitated” for the purposes of regulation 8 of the 2015 Regulations (bankruptcy or incapacity of registrable persons). Other amendments made to the 2015 Regulations are of a minor, technical nature.
Amends: Scottish Landfill Tax (Administration) Regulations 2015 (S.S.I. No. 3 of 2015). (2015-01-08)
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