Scottish Statutory Instruments
2021 No. 89
Landfill Tax
The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2021
Approved by the Scottish Parliament
Made
at 9.00 a.m. on 19th February 2021
Laid before the Scottish Parliament
at 1.00 p.m. on 19th February 2021
Coming into force
1st April 2021
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.
(1)