(This note is not part of the Order)
This Order brings the Landfill Tax (Scotland) Act 2014 (“the Act”) into force on 1st April 2015 (so far as it is not already in force).
This Order also makes transitional provision to modify references in the Act in respect of “authorisations” in the period until regulations under section 18 of the Regulatory Reform (Scotland) Act 2014 are in force in respect of landfill permits, etc.
The Act received Royal Assent on 21st January 2014 and sections 34, 35 and 40 to 44 came into force on that day.