1. This Order may be cited as the Landfill Tax (Scotland) Act 2014 (Commencement No. 2) Order 2015 and comes into force on 16th February 2015.
2. The day appointed for the coming into force of sections 37 (registration of unincorporated body or body corporate carrying on a business in several divisions) and 38 (groups of companies) of the Landfill Tax (Scotland) Act 2014 (so far as not then in force) is 16th February 2015.
JOHN SWINNEY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
22nd January 2015