Scotland Act 2012 (c. 11)

SCHEDULES

Section 31

SCHEDULE 4 U.K. Scottish tax on disposals to landfill: consequential amendments

1 U.K. The Finance Act 1996 is amended as follows.

2 U.K. Omit section 66(b) (landfill sites in Scotland).

3 U.K. Omit section 67(b) (operators of landfill sites in Scotland).

4 U.K. In section 70 (interpretation)—

(a) in subsection (1) omit the definition of “the Scottish Environment Protection Agency”;

(b) in subsection (2A) (definition of local authority) omit paragraph (f).