{
  "url": "https://openlegislation.uk/finance-act-1996/section-43B",
  "json_url": "https://openlegislation.uk/finance-act-1996/section-43B.json",
  "legislation": "ukpga/1996/8",
  "legislation_title": "Finance Act 1996",
  "legislation_url": "https://openlegislation.uk/finance-act-1996",
  "path": "section/43B",
  "kind": "section",
  "number": "43B",
  "heading": "Contaminated land: certificates.",
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 43B(1)-(3) omitted (1.12.2008) by virtue of The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008 (S.I. 2008/2669), arts. 1(2)(b), 3(1)(a) (with art. 3(2))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Ss. 43B(4)-(12) omitted (1.4.2012) by virtue of The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008 (S.I. 2008/2669), arts. 1(2)(c), 4(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Ss. 43A, 43B, inserted (1.8.1996) by S.I. 1996/1529, art. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/8/section/43B",
    "retrieved_at": "2026-10-29T09:32:25.231034+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}