Scotland Act 2012

30Scottish tax on disposals to landfillU.K.

This section has no associated Explanatory Notes

(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).