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Scottish landfill tax

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The Scottish Landfill Tax (Administration) Amendment Regulations, SSI 2017/139, update references to insolvency and bankruptcy in the main regulations, bringing them into line with current UK and Scottish incapacity and bankruptcy legislation. The regulations also clarify what constitutes ‘spend’ by approved bodies for the purposes of the landfill community fund provisions and make other minor, technical amendments. 

Issue: 1352
Categories: News , Indirect taxes , VAT