
1 
This Order may be cited as the Landfill Tax (Scotland) Act 2014 (Commencement No. 2) Order 2015 and comes into force on 16th February 2015.
2 
The day appointed for the coming into force of sections 37 (registration of unincorporated body or body corporate carrying on a business in several divisions) and 38 (groups of companies) of the Landfill Tax (Scotland) Act 2014 (so far as not then in force) is 16th February 2015.
JOHN SWINNEY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
22nd January 2015