There are currently no known outstanding effects for the Landfill Tax (Scotland) Act 2014, Section 4.
(1)A disposal of material is a disposal of it as waste if the person making the disposal does so with the intention of discarding the material.
(2)The fact that the person making the disposal or any other person could benefit from or make use of the material is irrelevant.
(3)Where a person makes a disposal on behalf of another person, for the purposes of subsections (1) and (2) the person on whose behalf the disposal is made is to be treated as making the disposal.
(4)The reference in subsection (3) to a disposal on behalf of another person includes references to a disposal—
(a)at the request of another person,
(b)in pursuance of a contract with another person.
Commencement Information
I1S. 4 in force at 1.4.2015 by S.S.I. 2015/109, art. 2
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
