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Landfill Tax (Scotland) Act 2014

Type Act of the Scottish Parliament
Publication 2014-01-21
Last updated 2015-04-01
State In force
Jurisdiction Scotland
Department Statute Law Database
Source legislation.gov.uk
articles Not indexed
Reform history JSON API

[^key-d6f6a0f1333c60bf21398d66bea60a79]: S. 28 repealed (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 10(9) (with ss. 257-259); S.S.I. 2015/110, art. 2(1)

[^key-1ed18a8d552c3a412760869926d95cf3]: S. 29 repealed (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 10(10) (with ss. 257-259); S.S.I. 2015/110, art. 2(1)

[^key-979bee2ec63356bad560225e2105e246]: S. 32 repealed (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 10(13) (with ss. 257-259); S.S.I. 2015/110, art. 2(1)

[^key-9f027e6d10470b3f43b6cf75255eb3fe]: S. 33 repealed (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 10(13) (with ss. 257-259); S.S.I. 2015/110, art. 2(1)

[^key-f9e82c27e4445a1820d5e0fcc0dda683]: S. 36 repealed (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 10(16) (with ss. 257-259); S.S.I. 2015/110, art. 2(1)

[^key-31eed7983abe509af4aa29b74dd833b4]: S. 41(7)(c) repealed (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 10(18)(b) (with ss. 257-259); S.S.I. 2015/110, art. 2(1)

25A
  • (1) A return under this Act must—
  • (a) be in the form specified by the Tax Authority,
  • (b) contain such information specified by the Tax Authority, and
  • (c) be made in such manner as specified by the Tax Authority.
  • (2) The Tax Authority may specify different forms and information for different kinds of return.
  • (3) A return is treated as containing any information provided by the person making it for the purpose of completing the return.
25B
  • (1) Any notice, application or other thing that a person is required or permitted by provision made in or under this Act to give to the Tax Authority must comply with the requirements set out in subsection (2).
  • (2) The requirements are that the thing—
  • (a) must be in the form specified by the Tax Authority,
  • (b) must contain the information specified by the Tax Authority, and
  • (c) must be given in the manner specified by the Tax Authority.
  • (3) Subsections (1) and (2) are subject to any different provision made in or under this Act.

Ancillary provision

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