HMRC consults on draft legislation to devolve landfill tax to Scotland | Practical Law
HM Revenue and Customs (HMRC) published a draft Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015 and Revenue and Customs Brief 45 (2014): devolution of Landfill Tax to Scotland and the transitional period for the Landfill Communities Fund, on 28 November 2014.