Scottish Landfill Tax (Administration) Amendment Regulations 2017 (S.S.I. No. 139 of 2017).
These Regulations amend the Scottish Landfill Tax (Administration) Regulations 2015 to expand the definitions of “bankrupt” and “incapacitated” for the purposes of regulation 8 of the 2015 Regulations (bankruptcy or incapacity of registrable persons). Other amendments made to the 2015 Regulations are of a minor, technical nature.
Amends: Scottish Landfill Tax (Administration) Regulations 2015 (S.S.I. No. 3 of 2015). (2015-01-08)