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Changes over time for: Section 31
Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 01/04/2015
Status:
Point in time view as at 01/08/2013. This version of this provision has been superseded.
Status
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Changes to legislation:
There are currently no known outstanding effects for the Scotland Act 2012, Section 31.
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31Disapplication of UK landfill taxU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)Part 3 of the Finance Act 1996 (landfill tax) is amended as follows.
(2)In section 40(1) (charge on taxable disposal), after “taxable disposal” insert “ made in England and Wales or Northern Ireland ”.
(3)Schedule 4 contains further amendments relating to the disapplication of landfill tax to Scotland.
(4)This section has effect in relation to disposals made on or after such date as is appointed by the Treasury by order under this subsection.
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