Scottish Statutory Instruments
2023 No. 50
Landfill Tax
The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2023
Approved by the Scottish Parliament
Made
at 12.01 p.m. on 22nd February 2023
Laid before the Scottish Parliament
at 3.30 p.m. on 22nd February 2023
Coming into force
1st April 2023
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)