The following regulations also take effect from 1 April 2015:
The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order, SI 2015/599, provides for closure of the Landfill Communities Fund in Scotland with effect from 1 April 2015. From that date, UK landfill operators will no longer be able to claim credit for contributions made to environmental bodies carrying out work in Scotland, although bodies may continue to apply unspent funds to projects in Scotland for a two-year transitional period until 31 March 2017. UK landfill tax will be payable on all disposals up until 1 April 2015 even if it would normally be accounted for at a later date. HMRC consulted on a draft of these regulations in December 2014.
The Scotland Act 2012, Section 31 (Disapplication of UK Landfill Tax) (Appointed Day) Order, SI 2015/638, provides that UK Landfill Tax will cease to apply in relation to disposals to landfill in Scotland on or after 1 April 2015, when Scottish Landfill Tax replaces the UK tax in Scotland.
The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order, SI 2015/637, provides that UK SDLT will cease to apply to land transactions Scotland with an effective date on or after 1 April 2015, when Land and Buildings Transaction Tax will replace the UK tax in Scotland.
The Land and Buildings Transaction Tax (Scotland) Act 2013 (Commencement No 2) Order, SSI 2015/108, brings into force the remaining provisions of the Land and Buildings Transaction Tax (Scotland) Act 2013 on 1 April 2015.
The Landfill Tax (Scotland) Act 2014 (Commencement No 3 and Transitional Provisions) Order, SSI 2015/109, brings the remaining provisions of the Landfill Tax (Scotland) Act 2014 into force on 1 April 2015.
The Revenue Scotland and Tax Powers Act 2014 (Commencement No 4) Order, SSI 2015/110, brings into force the remaining provisions of the Revenue Scotland and Tax Powers Act 2014 on 1 April 2015, including the constitution on that date of the Scottish Tax Tribunals.
The following regulations also take effect from 1 April 2015:
The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order, SI 2015/599, provides for closure of the Landfill Communities Fund in Scotland with effect from 1 April 2015. From that date, UK landfill operators will no longer be able to claim credit for contributions made to environmental bodies carrying out work in Scotland, although bodies may continue to apply unspent funds to projects in Scotland for a two-year transitional period until 31 March 2017. UK landfill tax will be payable on all disposals up until 1 April 2015 even if it would normally be accounted for at a later date. HMRC consulted on a draft of these regulations in December 2014.
The Scotland Act 2012, Section 31 (Disapplication of UK Landfill Tax) (Appointed Day) Order, SI 2015/638, provides that UK Landfill Tax will cease to apply in relation to disposals to landfill in Scotland on or after 1 April 2015, when Scottish Landfill Tax replaces the UK tax in Scotland.
The Scotland Act 2012, Section 29 (Disapplication of UK Stamp Duty Land Tax) (Appointed Day) Order, SI 2015/637, provides that UK SDLT will cease to apply to land transactions Scotland with an effective date on or after 1 April 2015, when Land and Buildings Transaction Tax will replace the UK tax in Scotland.
The Land and Buildings Transaction Tax (Scotland) Act 2013 (Commencement No 2) Order, SSI 2015/108, brings into force the remaining provisions of the Land and Buildings Transaction Tax (Scotland) Act 2013 on 1 April 2015.
The Landfill Tax (Scotland) Act 2014 (Commencement No 3 and Transitional Provisions) Order, SSI 2015/109, brings the remaining provisions of the Landfill Tax (Scotland) Act 2014 into force on 1 April 2015.
The Revenue Scotland and Tax Powers Act 2014 (Commencement No 4) Order, SSI 2015/110, brings into force the remaining provisions of the Revenue Scotland and Tax Powers Act 2014 on 1 April 2015, including the constitution on that date of the Scottish Tax Tribunals.
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