Chwilio Deddfwriaeth

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Landfill Tax (Scotland) Act 2014

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

14Qualifying material: special provisions

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(1)This section applies for the purposes of section 13.

(2)The Tax Authority may direct that where material is disposed of it must be—

(a)treated as qualifying material if it would in fact be such material but for a small quantity of non-qualifying material,

(b)treated as qualifying material of one category if it would in fact be such material but for a small quantity of qualifying material of another category.

(3)The Tax Authority may at the request of a person direct that where there is a disposal in respect of which the person is liable to pay tax the material disposed of is to be—

(a)treated as qualifying material if it would in fact be such material but for a small quantity of non-qualifying material,

(b)treated as qualifying material of one category if it would in fact be such material but for a small quantity of qualifying material of another category.

(4)Whether a quantity of non-qualifying material or (as the case may be) qualifying material of another category is small is to be determined in accordance with the terms of the direction.

(5)A direction under subsection (3) may apply to all disposals in respect of which a person is liable to pay tax or to such of them as are identified in the direction.

(6)If a direction under subsection (3) applies to a disposal, any direction under subsection (2) is not to apply to it.

(7)The Scottish Ministers may, by order, provide that material must not be treated as qualifying material (or as qualifying material of a particular category) for the purposes of this section unless conditions specified in the order are fulfilled.

(8)A condition specified under subsection (7) may relate to any matter the Scottish Ministers think fit (such as the production of a document which includes a statement of the nature of the material).

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