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Scottish Statutory Instruments

2017 No. 23

Landfill Tax

The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2017

Approved by the Scottish Parliament

Made

26th January 2017

Laid before the Scottish Parliament

27th January 2017

Coming into force

1st April 2017

The Scottish Ministers make the following Order in exercise of the powers conferred by section 13(2) and (5) of the Landfill Tax (Scotland) Act 2014(1) and all other powers enabling them to do so.