The Scottish Landfill Tax (Prescribed Landfill Site Activities) Order 2014

Independent editorial summary — not the official statute text. Read the official version on legislation.gov.uk.

This page covers Scots law. The position in England, Wales, and Northern Ireland may be materially different.

Type: Scottish Statutory Instrument

Year: 2014

Number: 367

Made: 2014-12-16

Coming into force: 2015-04-01

Last ingested: 2026-06-12 from legislation.gov.uk.

Read the full text on legislation.gov.uk

Explanatory note

Reproduced verbatim from the instrument as published on legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). The note is prepared by the responsible government department and is not part of the instrument itself.

This Order prescribes landfill site activities for the purposes of section 6 of the Landfill Tax (Scotland) Act 2014. The effect of this is that the prescribed activities will be treated as disposals and will be subject to Scottish landfill tax.

Other SSIs from 2014

The Historic Environment Scotland Act 2014 (Commencement No. 1) Order 2014 — SSI 2014/368
The Criminal Legal Aid (Fixed Payments and Assistance by Way of Representation) (Scotland) (Miscellaneous Amendments) Regulations 2014 — SSI 2014/366
The Building (Scotland) Act 2003 (Charging Orders) Regulations 2014 — SSI 2014/369