http://www.legislation.gov.uk/ssi/2015/3/regulation/1/made
The Scottish Landfill Tax (Administration) Regulations 2015
en
King's Printer for Scotland
2016-07-21
LANDFILL TAX
These Regulations make provision for the administration and assurance of Scottish landfill tax. In particular:Part 1 provides for the commencement of the Regulations and defines expressions used in them.Part 2 regulates the registration of persons who intend to make taxable disposals. It provides for changes to the register and the removal from the register of persons who cease to intend to make taxable disposals. It also makes special provision for transfers of a going concern, partnerships and other unincorporated bodies and relating to the bankruptcy or incapacity of registered persons.Part 3 deals with accounting for tax by making returns, the keeping of a landfill tax account, the correction of errors, payment of the tax and retention of records.Part 4 deals with claims and payments in respect of credits of tax arising under Parts 5, 6 and 7.Part 5 provides for an entitlement to credit in circumstances relating to the recycling, incineration and permanent removal of waste.Part 6 provides for an entitlement to credit in respect of bad debts, and regulates the evidence required and records to be kept. It also provides for the attribution of payments to debts and the repayment of credit.Part 7 provides for an entitlement to credit for contributions made to bodies for expenditure on approved environmental objects. It also defines the roles and responsibilities of a special regulatory body and Revenue Scotland.Part 8 specifies what information a landfill invoice must contain.Part 9 sets out the basic method of determining the weight of material disposed of, and provides for specified and agreed methods to be used instead.
The Scottish Landfill Tax (Administration) Regulations 2015
reg. 29(9)(p) and word
The Scottish Landfill Tax (Administration) Amendment Regulations 2015
reg. 8(b)
reg. 1(2)
The Scottish Landfill Tax (Administration) Regulations 2015
reg. 36A
The Scottish Landfill Tax (Administration) Amendment Regulations 2015
reg. 10
reg. 1(2)
The Scottish Landfill Tax (Administration) Regulations 2015
reg. 39
The Scottish Landfill Tax (Administration) Amendment Regulations 2015
reg. 11
reg. 1(2)
The Scottish Landfill Tax (Administration) Regulations 2015
reg. 8(4)-(7)
The Scottish Landfill Tax (Administration) Amendment Regulations 2017
reg. 4
reg. 1(2)
PART 1Preliminary
Citation and commencement1
1
These Regulations may be cited as the Scottish Landfill Tax (Administration) Regulations 2015.
2
These Regulations come into force on 1st April 2015, except this Part and Part 2 which come into force on 16th February 2015.