# The Landfill Tax (Material Removed from Water) Order 2007, Note: Explanatory note


(This note is not part of the Order)
This Order, which comes into force on 30th October 2007, amends section 43 of the Finance Act 1996. That section provides for an exemption from landfill tax for the disposal of waste removed from water.
Article 2 of the Order adds new subsection (5) to section 43. This exempts from landfill tax the disposal of material all of which comprises material that has been removed from water and other material that has been added to it so that it is not liquid waste.
A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

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Source: https://www.legislation.gov.uk/uksi/2007/2909/note (the official version)
Page: https://openlegislation.uk/landfill-tax-material-removed-from-water-order-2007/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.