The Landfill Tax (Scotland) Act 2014 (Commencement No. 2) Order 2015
This Order brings into force certain provisions of the Landfill Tax (Scotland) Act 2014 (“the Act”) on 16th February 2015. The relevant provisions complement Part 2 (registration and provision for special cases) of the Scottish Landfill Tax (Administration) Regulations 2015 (S.S.I. 2015/3) which comes into force on that date. Section 37(2) and (3) of the Act sets out special provisions for the registration of an unincorporated body or of a body corporate carrying on a business in several divisions. The rest of section 37 provides for Regulation making powers and is already in force. Section 38 of the Act makes special provision for groups of companies including applications by two or more bodies corporate to be treated as members of a group.