The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2019

Citation, commencement and application

This adran has no associated Nodiadau Polisi

1.—(1) This Order may be cited as the Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2019 and comes into force on 1 April 2019.

(2) This Order has effect in relation to taxable disposals made, or treated as made, on or after 1 April 2019.