The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015
This Order makes consequential amendments to the Landfill Tax Regulations 1996 (SI 1996/1527) (“LFTR 1996”), and prescribes transitional arrangements in respect of the coming into force of sections 30 and 31 of the Scotland Act 2012 (2012 c.11) (“SA 2012”); these sections provide for the dis-application of landfill tax to Scotland and the devolution of power to make provision for taxation on disposals to landfill to the Scottish Parliament.
Lifecycle
Department
Made
09 Mar 2015
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In force
31 Mar 2015
Enabling power
The Treasury makes the following Order in exercise of the powers conferred by sections 42(3), 42(4) and 42(5) of the Scotland Act 2012.
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