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Scotland Act 1998
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Changes over time for: CHAPTER 4
Version Superseded: 01/04/2015
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- 01/07/2012- Amendment
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Point in time - 01/04/2015- Amendment
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Scotland Act 1998, CHAPTER 4 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F1CHAPTER 4U.K.Tax on disposals to landfill
Textual Amendments
F1Pt. 4A Ch. 4 inserted (1.7.2012 with effect in accordance with s. 44(3)(c) of the amending Act) by Scotland Act 2012 (c. 11), ss. 30(1), 44(2)(b), (3)(c); S.I. 2015/638, art 2.
80KTax on disposals to landfillU.K.
(1)A tax charged on disposals to landfill made in Scotland is a devolved tax.
(2)A disposal is a disposal to landfill if—
(a)it is a disposal of material as waste, and
(b)it is made by way of landfill.]
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