The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015
This Order makes consequential amendments to the Landfill Tax Regulations 1996 (SI 1996/1527) (“LFTR 1996”), and prescribes transitional arrangements in respect of the coming into force of sections 30 and 31 of the Scotland Act 2012 (2012 c.11) (“SA 2012”); these sections provide for the dis-application of landfill tax to Scotland and the devolution of power to make provision for taxation on disposals to landfill to the Scottish Parliament.