Revenue and Customs Brief 45 (2014): devolution of Landfill Tax to Scotland and the transitional period for the Landfill Communities Fund
The purpose of this brief is to expose draft legislation on the devolution of landfill tax to Scotland on 1 April 2015 and on the arrangements for the transitional period for the Landfill Communities Fund (LCF).
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Revenue and Customs brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.