The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 3) Order 2015
This Order brings into force certain provisions of the Revenue Scotland and Tax Powers Act 2014 on 16th and 24th February 2015. The provisions coming into force on 16th February 2015 by virtue of article 2(1) of and Schedule 1 to this Order are consequential on the commencement on that date of sections 37(3) and 38 of the Landfill Tax (Scotland) Act 2014 (concerning bodies corporate carrying on a business in several divisions and groups of companies respectively) and Part 2 (registration and provision for special cases) of the Scottish Landfill Tax (Administration) Regulations 2015.