
1 
This Order may be cited as the Revenue Scotland and Tax Powers Act (Involved Third Party) Order 2015 and comes into force on 1st April 2015.
2 
For the purposes of section 142(3) of the Revenue Scotland and Tax Powers Act 2014—
(a) an “involved third party” is any person involved (in any capacity) with a taxable disposal as defined in section 3(2) of the Landfill Tax (Scotland) Act 2014;
(b) “relevant documents” are documents relating to the taxable disposal mentioned in paragraph (a); and
(c) a “relevant devolved tax” is Scottish landfill tax within the meaning of section 1(1) of the Landfill Tax (Scotland) Act 2014.
JOHN SWINNEY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
29th January 2015