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The Scottish Landfill Tax (Administration) Amendment Regulations 2015
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Draft Legislation:
This is a draft item of legislation. This draft has since been made as a Scottish Statutory Instrument: The Scottish Landfill Tax (Administration) Amendment Regulations 2015 No. 152
Draft Regulations laid before the Scottish Parliament under section 41(2)(ba) of the Landfill Tax (Scotland) Act 2014, for approval by resolution of the Scottish Parliament.
Draft Scottish Statutory Instruments
2015 No.
Landfill Tax
The Scottish Landfill Tax (Administration) Amendment Regulations 2015
Made
2015
Coming into force
1st April 2015
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 15(1), 18, 19, 20 and 25 of the Landfill Tax (Scotland) Act 2014(1) and all other powers enabling them to do so.
In accordance with section 41(2)(ba)(2) of that Act, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.
(1)
2014 asp 2. Section 15 was amended by paragraph 10(2)(c) of schedule 4 to the Revenue Scotland and Tax Powers Act 2014 (asp 16).
(2)
Section 41(2)(ba) was inserted by paragraph 10(18)(a)(i) of schedule 4 to the Revenue Scotland and Tax Powers Act 2014.
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