{
  "url": "https://openlegislation.uk/landfill-tax-qualifying-fines-order-2015",
  "json_url": "https://openlegislation.uk/landfill-tax-qualifying-fines-order-2015.json",
  "id": "uksi/2015/845",
  "title": "The Landfill Tax (Qualifying Fines) Order 2015",
  "short_title": "Landfill Tax (Qualifying Fines) 2015",
  "long_title": "This Order sets out the requirements of qualifying fines, and conditions that fines must satisfy in order to be treated as qualifying fines pursuant to sections 42(3A) and 63A(2) of the Finance Act 1996 (‘the Act’).",
  "citation": "S.I. 2015/845",
  "type": "uksi",
  "year": "2015",
  "number": "845",
  "version": "current",
  "date": "2015-03-26",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/landfill-tax-qualifying-fines-order-2015/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/landfill-tax-qualifying-fines-order-2015/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/landfill-tax-qualifying-fines-order-2015/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Qualifying fines",
      "url": "https://openlegislation.uk/landfill-tax-qualifying-fines-order-2015/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Conditions applicable to qualifying fines",
      "url": "https://openlegislation.uk/landfill-tax-qualifying-fines-order-2015/article-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/landfill-tax-qualifying-fines-order-2015/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/landfill-tax-qualifying-fines-order-2015/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2015-03-27",
      "size": 44004,
      "url": "https://openlegislation.uk/landfill-tax-qualifying-fines-order-2015/pdf/uksi_20150845_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2015/845/pdfs/uksi_20150845_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2015-03-27",
      "size": 25092,
      "url": "https://openlegislation.uk/landfill-tax-qualifying-fines-order-2015/pdf/uksiem_20150845_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2015/845/pdfs/uksiem_20150845_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1996/8",
      "title": "Finance Act 1996",
      "url": "https://openlegislation.uk/finance-act-1996",
      "provisions": [
        "section/42",
        "section/63A"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/landfill-tax-qualifying-fines-order-2015/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/landfill-tax-qualifying-fines-order-2015/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/landfill-tax-qualifying-fines-order-2015/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/845",
    "retrieved_at": "2026-10-28T23:40:50.439599+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}