
1 
This Order may be cited as the Landfill Tax (Scotland) Act 2014 (Commencement No. 1) Order 2014 and comes into force on 7th November 2014.
2 

(1) The day appointed for the coming into force of the provisions of the Landfill Tax (Scotland) Act 2014 specified in column 1 of the table in the Schedule to this Order (the subject matter of which is specified in column 2 of that table) is 7th November 2014.
(2) Where a purpose is specified in column 3 of that table, a provision mentioned in column 1 comes into force in accordance with paragraph (1) only for that purpose.
JOHN SWINNEY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
24th October 2014
SCHEDULE
Article 2


Column 1(provision of the Landfill Tax (Scotland) Act 2014) Column 2(subject matter) Column 3(purpose)
Section 5 Meaning of disposal by way of landfill For the purpose of making orders
Section 6 Prescribed landfill site activities For the purpose of making orders
Section 11 Taxable disposals: power to vary 
Section 13 Amount of tax For the purpose of making orders and setting criteria under subsection (7)(a)
Section 14 Qualifying material: special provisions For the purpose of making orders
Section 15 Weight of material disposed of For the purpose of making regulations
Section 17 Liability of controllers of landfill sites For the purpose of making regulations
Section 18 Credit: general 
Section 19 Credit: bad debts 
Section 20 Credit: bodies concerned with the environment 
Section 22 Registration 
Section 23 Information required to keep register up to date 
Section 25 Accounting for tax and time of payment 
Section 30 Information: material at landfill sites 
Section 37 Partnership, bankruptcy, transfer of business etc. For the purpose of making regulations