http://www.legislation.gov.uk/asp/2014/2/contentsLandfill Tax (Scotland) Act 2014An Act of the Scottish Parliament to make provision about the taxation of disposals to landfill.texttext/xmlenStatute Law Database2015-08-18Expert Participation2015-04-01Landfill Tax (Scotland) Act 2014Part 1Scottish landfill tax1The tax2OverviewPart 2Key conceptsTaxable disposals3Charge to tax4Disposal of material as waste5Disposal by way of landfill6Prescribed landfill site activities to be treated as disposalsExemptions7Material removed from water8Material resulting from mining and quarrying9Disposal of qualifying material at former quarries10Pet cemeteriesPower to vary what is a taxable disposal11Taxable disposals: power to varyLandfill sites and operators of landfill sites12Landfill sites and operators of landfill sitesCalculation of tax13Amount of tax14Qualifying material: special provisions15Weight of material disposed ofPersons liable to pay tax16Liability to pay tax17Liability of controllers of landfill sitesCredit18Credit: general19Credit: bad debts20Credit: bodies concerned with the environmentPart 3AdministrationTaxable activities21Taxable activitiesRegistration22Registration23Information required to keep register up to date24Publication of the registerAccounting for tax25Accounting for tax and time for payment25AForm and content of returns25BCommunications from taxpayers to the Tax AuthorityTime of disposal where invoice issued26Time of disposal where invoice issuedAdjustment of contracts27Adjustment of contractsEvidence about tax status28Evidence about tax statusRecovery of overpaid tax29Recovery of overpaid taxInformation30Information: material at landfill sites31Information: site restorationRecord keeping32Records: registrable persons33Records: material at landfill sitesPart 4General and interpretationThe Tax Authority34The Tax Authority35Delegation of functions to SEPA36Review and appealApplication of Act to partnerships, groups of companies etc.37Partnership, bankruptcy, transfer of business etc.38Groups of companiesInterpretation39InterpretationPart 5Final provisionsAncillary provision40Ancillary provisionSubordinate legislation41Subordinate legislationCrown application42Crown applicationCommencement and short title43Commencement44Short titleLandfill Tax (Scotland) Act 20142014 asp 2An Act of the Scottish Parliament to make provision about the taxation of disposals to landfill.The Bill for this Act of the Scottish Parliament was passed by the Parliament on 17th December 2013 and received Royal Assent on 21st January 2014