SCHEDULES

Section 31

SCHEDULE 4Scottish tax on disposals to landfill: consequential amendments

1The Finance Act 1996 is amended as follows.

2Omit section 66(b) (landfill sites in Scotland).

3Omit section 67(b) (operators of landfill sites in Scotland).

4In 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).