Landfill Tax (Scotland) Act 2014

Interpretation

39Interpretation

In this Act—

  • “accounting period” is to be construed in accordance with section 25,

  • “authorisation” means an authorisation under regulations under section 18 of the Regulatory Reform (Scotland) Act 2014,

  • “authorised person” means any person authorised by the Tax Authority,

  • “material” means material of all kinds, including objects, substances and products of all kinds,

  • “operator” has the meaning given by section 12(2),

  • “planning permission” has the meaning given by section 277 of the Town and Country Planning (Scotland) Act 1997,

  • “registrable person” has the meaning given by section 22(10),

  • “SEPA” means the Scottish Environment Protection Agency,

  • “the tax” means Scottish landfill tax,

  • “the Tax Authority” has the meaning given by section 34,

  • “taxable activity” is to be construed in accordance with section 21,

  • “taxable disposal” has the meaning given by section 3.