Article 12 Transitional and saving provisions in relation to landfill tax (contaminated land) provisions of the Finance Act 1996

The amendments to section 43A of the Finance Act 1996^f1 by paragraph 64 of Schedule 8 to the Act do not apply in relation to anything which, on the commencement date, is in the process of being done by or on behalf of the URA or is in force or effective in relation to the URA by virtue of that section.

Section 43A of the Finance Act 1996 continues to apply for the purposes of such cases but as if references to the URA (however expressed) were references to the HCA.

The references in section 43B of the Finance Act 1996 to “the applicant” or a “person” (however expressed) where, before the commencement date, the applicant or person concerned would have been the URA shall, after the commencement date, have effect as if those references were to the HCA.

Section 43B(4) shall have effect in relation to a certificate issued to the URA as if for paragraph (b) there were substituted—

“(b)

shall cease to have effect on such date as the Commissioners may set out in the certificate, but in any event no later than the day on which the HCA ceases to have the intention to carry out any activity involving reclamation of the land in relation to which the certificate was issued”.