OpenLegislation

Introductory text

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LANDFILL TAX

Approved by the House of Commons

Made 12th June 1996

Laid before the House of Commons 12th June 1996

Coming into force 1st October 1996

Whereas section 42(2) of the Finance Act 1996f1 provides for a lower rate of landfill tax to be charged where the material disposed of consists entirely of qualifying material:

Whereas section 42(3) of that Act provides that qualifying material is material for the time being listed in an Order made by the Treasury:

Whereas section 42(4) of that Act requires the Treasury to have regard to the object of securing that material is listed in that Order if it is of a kind commonly described as inactive or inert:

Whereas the Treasury have had regard to that object:

Now the Treasury, in exercise of the powers conferred on them by sections 42(3) and 63(5) and (6) of the Finance Act 1996 and of all other powers enabling them in that behalf, hereby make the following Order:

Annotations

Footnotes

f1

1996 c. 8.