http://www.legislation.gov.uk/uksi/2015/638/contents/made

The Scotland Act 2012, Section 31 (Disapplication of UK Landfill Tax) (Appointed Day) Order 2015

en

King's Printer of Acts of Parliament

2015-07-08

LANDFILL TAX

This Order appoints 1st April 2015 as the day on which section 31(4) of the Scotland Act 2012 has effect in relation to disposals to landfill made on or after that date. The result is the disapplication of UK landfill tax to Scotland in relation to these disposals on or after that date. Scottish Landfill Tax will replace the UK tax in Scotland.