Section 44A Quarries.F1
United Kingdom
A disposal is not a taxable disposal for the purposes of this Part if it is—
of material all of which is treated for the purposes of section 42 above as qualifying material,
made at a qualifying landfill site, and
made, or treated as made, on or after 1st October 1999.
A landfill site is a qualifying landfill site for the purposes of this section if at the time of the disposal—
the landfill site is or was a quarry,
subject to subsection (3) below, it is a requirement of planning consent in respect of the land in which the quarry or former quarry is situated that it be wholly or partially refilled, and
subject to subsection (4) below, the licence F2, permit or, as the case may require, resolution authorising disposals on or in the land comprising the site permits only the disposal of material which comprises qualifying material.
Where a quarry—
was in existence before 1st October 1999, and
quarrying operations ceased before that date,
the requirement referred to in subsection (2)(b) must have been imposed on or before that date.
Where a licence F3or permit authorising disposals on or in the land does not (apart from the application of this subsection) meet the requirements of subsection (2)(c) above and an application has been made to vary the licence or permit in order to meet them, it shall be deemed to meet them for the period before—
the application is disposed of, or
the second anniversary of the making of the application if it occurs before the application is disposed of.
For the purposes of subsection (4) an application is disposed of if—
it is granted,
it is withdrawn,
it is refused and there is no right of appeal against the refusal,
a time limit for appeal against refusal expires without an appeal having been commenced, or
an appeal against refusal is dismissed or withdrawn and there is no further right of appeal.
Annotations
Textual amendments
- F1
S. 44A inserted (1.10.1999) by S.I. 1999/2075, art. 2(b)
- F2
Word in s. 44A(2)(c) inserted (6.4.2005) by The Landfill Tax (Site Restoration, Quarries and Pet Cemeteries) Order 2005 (S.I. 2005/725), arts. 1, 4(a)
- F3
Words in s. 44A(4) inserted (6.4.2005) by The Landfill Tax (Site Restoration, Quarries and Pet Cemeteries) Order 2005 (S.I. 2005/725), arts. 1, 4(b)
Notes on Part III
Modifications
- C1
Pt. III (ss. 39-71 applied (29.4.1996) by 1986 c. 45, Sch. 6 paras. 3B, 8B (as inserted (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 12)
Pt. III (ss. 39-71) applied (31.7.1998) by 1998 c. 36, s. 148(4)
- C2
Pt. 3 saving for effect of 2012 c. 11, s. 31 (with application in accordance with art. 7 of the amending S.I.) by The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015 (S.I. 2015/599), art. 6
- C3
Pt. 3 modified (1.4.2018) by Finance Act 2018 (c. 3), Sch. 12 paras. 31, 34