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Scotland Act 2012

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Changes over time for: Section 31

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Version Superseded: 01/04/2015

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Point in time view as at 01/08/2013. This version of this provision has been superseded. Help about Status

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31Disapplication of UK landfill taxU.K.

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(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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