Introductory text

Landfill Tax, England

Landfill Tax, Northern Ireland

Approved by the House of Commons

Made at 10.15 a.m. on 28th March 2018

Laid before the House of Commons at 3.00 p.m. on 28th March 2018

Coming into force 1st April 2018

The Treasury, in exercise of the powers conferred by section 40A(5), (6), (7) and (8) of the Finance Act 1996^f1, make the following Order.

Annotations

f1: 1996 c. 8. Section 40A of the Finance Act 1996 was inserted by section 42 of, and Schedule 12 to, the Finance Act 2018 (c. 3). Under section 71(1) of the Finance Act 1996, any power to make an order under Part 3 of that Act (apart from under section 57) shall be exercisable by the Treasury. Section 40 of the Finance Act 1996, as amended by section 31 of the Scotland Act 2012 (c. 11) and by section 19 of the Wales Act 2014 (c. 29) with effect from 1st April 2018 by virtue of S.I. 2018/214 (C. 21), has the effect that, from 1st April 2018, landfill tax is only chargeable in respect of taxable disposals made in England or Northern Ireland. Section 70(1) of the Finance Act 1996 provides that “prescribed” means prescribed by an order or regulations under Part 3 of that Act.