Article 1 Citation, commencement, interpretation and effect

(1)

This Order may be cited as the Landfill Tax (Disposals of Material) Order 2018 and comes into force on 1st April 2018.

(2)

Article 2 has effect in relation to the disposal of material^f1 (including material treated as disposed of under this Order) at a landfill site^f2 when that disposal is made or treated as made on or after 1st April 2018.

(3)

Article 3 has effect in relation to the disposal of material made or treated as made on or after 1st April 2018.

Annotations

Footnotes

f1: “Material” is defined by section 70(1) of the Finance Act 1996.
f2: “Landfill site” is defined by section 70(1) of the Finance Act 1996 as having the meaning given by section 40(4) of that Act. Both the definition in section 70(1), and section 40(4), were added to the Finance Act 196 by Schedule 12 to the Finance Act 2018.