Scottish Landfill Tax (Prescribed Landfill Site Activities) Order 2014 (S.S.I. No. 367 of 2014).
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LEX-FAOC140930
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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)
