Explanatory note

This Order makes provision for phasing out the exemption from landfill tax on the disposal at landfill sites of material from contaminated land. The exemption is provided for by sections 43A and 43B of the Finance Act 1996.

Article 1(2) sets out the different dates on which the articles of this Order come into force.

Article 2 comes into force on 15th November 2008. It amends section 43B(1)(b) of the Finance Act 1996 so as to impose a requirement on any applicant for a certificate under section 43B to provide information within such time as the Commissioners for Her Majesty’s Revenue and Customs^f1 direct. Article 2 applies to all applications for a certificate made before 1st December 2008, including those made before 15th November 2008.

Article 3 amends section 43B of the Finance Act 1996 so that certificates under that section can only be obtained if applications are made before 1st December 2008. This Article omits those parts of section 43B and 54(1) of the Finance Act 1996 that relate to applications for certificates under section 43B, refusal of applications and the conditions that may be attached to certificates. Article 3 comes into force on 1st December 2008, save in relation to applications for certificates made before 1st December 2008, when it has effect on 1st April 2012.

Article 4 comes into force on 1st April 2012 and omits section 43A, 43B(4) to (12) and 54(1)(ba) of the Finance Act 1996.

A full and final Impact Assessment of the effect that this instrument will have on the costs of business and the voluntary sector is available and is annexed to the Explanatory Memorandum which is available alongside the instrument on the OPSI website.