Scottish Statutory Instruments

2017 No. 139

Landfill Tax

The Scottish Landfill Tax (Administration) Amendment Regulations 2017

Made

27th April 2017

Laid before the Scottish Parliament

28th April 2017

Coming into force

29th May 2017

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 2014(1) and all other powers enabling them to do so.

(1)

2014 asp 2. Section 15 was amended by paragraph 10(2)(c) of schedule 4 to the Revenue Scotland and Tax Powers Act 2014 (asp 16).