Introductory text
Order made by the Treasury, laid before the House of Commons under section 71(4) of the Finance Act 1996 (c.8), for approval by resolution of that House before the expiration of a period of 28 days beginning with the date on which it was made, no account to be taken of any time during which Parliament is dissolved or prorogued or during which the House of Commons is adjourned for more than four days.
Landfill Tax, England And Wales
Landfill Tax, Northern Ireland
Made 26th March 2015
Laid before the House of Commons 27th March 2015
Coming into force 1st April 2015
The Treasury, in exercise of the powers conferred by sections 42(3A) and (3B) and 63A(2) to (5) of the Finance Act 1996f1, make the following Order:
Annotations
Footnotes
- f1
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1996 c.8; sections 42(3A), 42(3B) and 63A were inserted into the Finance Act 1996 by section 65 of, and paragraphs 2 and 4 of Schedule 15 to, the Finance Act 2015 (c. 11). Under paragraph 8 of Schedule 15 to the Finance Act 2015, these amendments to the Finance Act 1996 have effect in relation to disposals that are made in England and Wales or Northern Ireland and made (or treated as made) on or after 1st April 2015.