BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?
No donation is too small. If every visitor before 31 December gives just £5, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!
 |
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback] | |
Statutory Instruments of the Scottish Parliament |
||
|
You are here: BAILII >> Databases >> Statutory Instruments of the Scottish Parliament >> The Landfill Tax (Scotland) Act 2014 (Commencement No. 3 and Transitional Provisions) Order 2015 No. 109 (C. 22) URL: http://www.bailii.org/scot/legis/num_reg/2015/ssi_2015109_en_1.html |
||
[New search] [Printable PDF version] [Help]
Scottish Statutory Instruments
Landfill Tax
Made
11th March 2015
Laid before the Scottish Parliament
13th March 2015
Coming into force
1st April 2015
The Scottish Ministers make the following Order in exercise of the powers conferred by section 43(2) and (3) of the Landfill Tax (Scotland) Act 2014(1) and all other powers enabling them to do so.
1.-(1) This Order may be cited as the Landfill Tax (Scotland) Act 2014 (Commencement No. 3 and Transitional Provisions) Order 2015 and comes into force on 1st April 2015.
(2) In this Order, "the Act" means the Landfill Tax (Scotland) Act 2014.
2. The day appointed for the coming into force of the Act, insofar as not already in force, is 1st April 2015.
3.-(1) Until any regulations made under section 18 of the Regulatory Reform (Scotland) Act 2014(2) (regulations relating to protecting and improving the environment) are in force, the Act has effect subject to the following modifications.
(2) In section 12(4) (landfill sites and operators of landfill sites), for "the Regulatory Reform (Scotland) Act 2014" substitute "Part 2 of the Environmental Protection Act 1990(3) or regulations made under section 2 of the Pollution Prevention and Control Act 1999(4)".
(3) For the definition of "authorisation" in section 39 (interpretation), substitute-
""authorisation" means-
in section 12(1) and (2), a landfill permit under regulations made under section 2 of the Pollution Prevention and Control Act 1999; and
in sections 9, 10, 12(3) and (4) and 31-
a waste management licence for the purpose of Part 2 of the Environmental Protection Act 1990; or
a landfill permit under regulations made under section 2 of the Pollution Prevention and Control Act 1999,".
JOHN SWINNEY
A member of the Scottish Government
St Andrew's House,
Edinburgh
11th March 2015
(This note is not part of the Order)
This Order brings the Landfill Tax (Scotland) Act 2014 ("the Act") into force on 1st April 2015 (so far as it is not already in force).
This Order also makes transitional provision to modify references in the Act in respect of "authorisations" in the period until regulations under section 18 of the Regulatory Reform (Scotland) Act 2014 are in force in respect of landfill permits, etc.
The Act received Royal Assent on 21st January 2014 and sections 34, 35 and 40 to 44 came into force on that day.
(This note is not part of the Order)
| Provision | Date of Commencement | S.S.I. No. |
|---|---|---|
| Section 5 (partially) | 7th November 2014 | 2014/277 |
| Section 6 (partially) | 7th November 2014 | 2014/277 |
| Section 11 | 7th November 2014 | 2014/277 |
| Section 13 (partially) | 7th November 2014 | 2014/277 |
| Section 14 (partially) | 7th November 2014 | 2014/277 |
| Section 15 (partially) | 7th November 2014 | 2014/277 |
| Section 17 (partially) | 7th November 2014 | 2014/277 |
| Section 18 | 7th November 2014 | 2014/277 |
| Section 19 | 7th November 2014 | 2014/277 |
| Section 20 | 7th November 2014 | 2014/277 |
| Section 22 | 7th November 2014 | 2014/277 |
| Section 23 | 7th November 2014 | 2014/277 |
| Section 25 | 7th November 2014 | 2014/277 |
| Section 30 | 7th November 2014 | 2014/277 |
| Section 37 (partially) | 7th November 2014 | 2014/277 |
| Section 37 | 16th February 2015 | 2015/17 |
| Section 38 | 16th February 2015 | 2015/17 |
2014 asp 2. The Landfill Tax (Scotland) Act 2014 is amended by the Revenue Scotland and Tax Powers Act 2014 (asp 16).
