3.—(1) Revenue Scotland may issue an exemption certificate to—
(a)a waste regulation authority, insofar as it exercises its waste removal powers under section 59(6) to (9)(1) of the 1990 Act;
(b)SEPA, insofar as it exercises its waste removal powers under regulation 57 of the Pollution Prevention and Control (Scotland) Regulations 2012(2);
(c)a waste collection authority, insofar as it exercises its waste removal powers under section 59(6) to (9) of the 1990 Act; or
(d)any other body or person, insofar as the body or person exercises waste removal powers under any other enactment.
(2) A disposal is not a taxable disposal if—
(a)it is made by an exemption certificate holder (or a person on the holder’s behalf); and
(b)the disposal is made in accordance with the relevant exemption certificate.
Section 59 was amended by the Regulatory Reform (Scotland) Act 2014 (asp 3), schedule 3, paragraph 11(3).
S.S.I. 2012/360. In terms of regulation 10 of that instrument, SEPA is designated as the competent authority responsible for carrying out the obligations arising from the Industrial Emissions Directive (Directive 2010/75/EU of the European Parliament and of the Council on industrial emissions (integrated pollution prevention and control) (recast)).