2017 No. 139
The Scottish Landfill Tax (Administration) Amendment Regulations 2017
Made
Laid before the Scottish Parliament
Coming into force
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 18, 19, 20 and 25 of the Landfill Tax (Scotland) Act 20141 and all other powers enabling them to do so.
Citation and commencement1
1
These Regulations may be cited as the Scottish Landfill Tax (Administration) Amendment Regulations 2017.
2
These Regulations come into force on 29th May 2017.
Amendments of Regulations2
The Scottish Landfill Tax (Administration) Regulations 20152 are amended as follows.
Amendment of regulation 23
In regulation 2(1), in the definition of “transfer station” for “2.500T” substitute “2,500T”.
Amendment of regulation 84
In regulation 8, for paragraph (4) substitute—
4
A body corporate becomes bankrupt or incapacitated when it—
a
goes into liquidation;
b
c
has an administrative receiver (as defined in section 251 of the Insolvency Act 1986) appointed in respect of it.
5
An individual becomes bankrupt or incapacitated when the individual—
a
becomes subject to a bankruptcy restrictions order under section 155 of the Bankruptcy (Scotland) Act 20165;
b
becomes incapacitated (within the meaning of the Adults with Incapacity (Scotland) Act 20006);
c
starts to serve a sentence of imprisonment or is remanded in custody in the United Kingdom; or
d
is detained in hospital under the Mental Health (Care and Treatment) (Scotland) Act 20037.
6
An individual or a partnership becomes bankrupt or incapacitated when the estate of that person—
a
is sequestrated under the Bankruptcy (Scotland) Act 2016; or
b
is made subject to a protected trust deed (see section 163 of the Bankruptcy (Scotland) Act 2016).
7
A body corporate, individual or partnership which or who is subject to the laws of a jurisdiction other than Scotland becomes bankrupt or incapacitated on the occurrence of circumstances analogous to those described in paragraphs (4) to (6).
Amendment of regulation 265
In regulation 26—
a
in paragraph (2)—
i
for “spend” substitute “transfer”;
ii
in sub-paragraph (a)—
aa
omit “made subject to a condition that it may only be”;
bb
for “spends” substitute “transfers”; and
cc
after “that income” insert “in accordance with regulation 28(1)(a)”; and
iii
in sub-paragraph (b)—
aa
for “spends” substitute “transfers”; and
bb
after “that income” insert “in accordance with regulation 28(1)(a)”.
Amendment of regulation 286
In regulation 28(1)—
a
in sub-paragraph (a) omit “has the object contained in regulation 29(5)(f) and”; and
b
in sub-paragraph (b) for “spend” substitute “transfer”.
Amendment of regulation 297
In regulation 29—
a
in paragraph (1)(b) for “any” substitute “all”; and
b
in paragraph (5)—
i
omit “any of”; and
ii
in sub-paragraph (b) for “recycling, re-use and waste prevention projects” substitute “recycling in Scotland or community based re-use and waste prevention projects in Scotland”.
Amendment of regulation 308
In regulation 30(1)(l) after “accounts” insert “or financial accounts only, if independently audited financial accounts are not otherwise required by law,”.
Amendment of regulation 389
In regulation 38(1)(a) for “an authorised” substitute “a designated”.
(This note is not part of the Regulations)