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Regulation 2 Amendment to the Aggregates Levy (General) Regulations

Original text. Later amendments are not shown.

(1)

The Aggregates Levy (General) Regulations 2002f1 are amended as follows.

(2)

In regulation 2 (general interpretation), for the definition of “disposed of to landfill” substitute—

  • ““disposed of to landfill” is to be construed in accordance with—

    1. (a)

      in relation to a disposal in England or Northern Ireland, section 40(4) (charge to tax: meaning of landfill site) and section 40A (disposals of material) of the Finance Act 1996f2;

    2. (b)

      in relation to a disposal in Scotland, section 5 (disposal by way of landfill) and section 12(1) (landfill sites) of the Landfill Tax (Scotland) Act 2014f3; or

    3. (c)

      in relation to a disposal in Wales, section 4 (disposal of material by way of landfill) and section 5(1) (authorised landfill sites) of the Landfill Disposals Tax (Wales) Act 2017f4.”.

Annotations

Footnotes

f1

S.I. 2002/761. There are amending instruments, but none is relevant.

f2

c. 8. Sections 40(4) and 40A were inserted by section 42 of, and Schedule 12 to, the Finance Act 2018 (c. 3). From 1st April 2018, landfill tax under Part 3 of the Finance Act 1996 is charged only on disposals in England and Northern Ireland.

f3

2014 asp 2.

f4

2017 anaw 3. These provisions will come into force on 1st April 2018 by virtue of S.I. 2018/35 (W. 11) (C. 6).