This Order, made under section 13(4) and 14(7) of the Landfill Tax (Scotland) Act 2014, provides that, subject to specified conditions e, the material listed in column 2 of the Schedule is qualifying material for the purposes of the lower rate of Scottish landfill tax. The Order provides for conditions that must be met in relation to material that consists of fines where a loss on ignition test in accordance with guidance published by Revenue Scotland must be carried out.
Implements: Landfill Tax (Scotland) Act 2014 (2014 asp 2). (2014-01-21)
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