The Scotland Act 2012, Section 31 (Disapplication of UK Landfill Tax) (Appointed Day) Order 2015
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.
Lifecycle
Department
Made
09 Mar 2015
—
Comes into force
TBC
Enabling power
The Treasury in exercise of the power conferred by section 31(4) of the Scotland Act 2012make the following Order:
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