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Scotland Act 2012
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30Scottish tax on disposals to landfillU.K.
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(1)In Part 4A of the 1998 Act (as inserted by section 23), after Chapter 3 (inserted by section 28) insert—
“CHAPTER 4U.K.Tax on disposals to landfill
80KTax on disposals to landfill
(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.”
(2)Tax may not be charged in accordance with the provision inserted by this section on a disposal if the disposal is made before the date appointed under section 31(4).
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