Section 31
SCHEDULE 4U.K.Scottish tax on disposals to landfill: consequential amendments
This schedule has no associated Explanatory Notes
1U.K.The Finance Act 1996 is amended as follows.
2U.K.Omit section 66(b) (landfill sites in Scotland).
3U.K.Omit section 67(b) (operators of landfill sites in Scotland).
4U.K.In section 70 (interpretation)—
(a)in subsection (1) omit the definition of “the Scottish Environment Protection Agency”;
(b)in subsection (2A) (definition of local authority) omit paragraph (f).