Part 2Key concepts
Taxable disposals
I13Charge to tax
1
Tax is to be charged on a taxable disposal made in Scotland.
2
A disposal is a taxable disposal if—
a
it is a disposal of material as waste (see section 4),
b
it is made by way of landfill (see section 5), and
c
it is made at a landfill site (see section 12).
3
For the purposes of subsection (2)(c), a disposal is made at a landfill site if the land on or under which it is made constitutes or falls within land which is a landfill site at the time of the disposal.