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The Scottish Landfill Tax (Administration) Regulations 2015

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  • Y Diweddaraf sydd Ar Gael (Diwygiedig)
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13.  In this Part—

“relevant accounting period” means—

(a)

in the case of an entitlement to credit arising under Part 5 of these Regulations, the accounting period in which the reuse condition or, as the case may be, the enforced removal condition was satisfied;

(b)

in the case of an entitlement to credit arising under Part 6 of these Regulations, the accounting period in which the period of one year from the date of the issue of the landfill invoice expired;

(c)

in the case of an entitlement arising under Part 7 of these Regulations, the accounting period in which the qualifying contribution was made;

“relevant amount” means the amount of the credit as determined in accordance with Part 5, 6 or 7 of these Regulations, as the case may be;

“relevant tax” means the tax, if any, that was required to have been paid as a condition of the entitlement to credit.

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