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F119U.K.In section 66 of the Finance Act 1996 (landfill tax: definition of landfill site), after paragraph (b) insert—
“(ba)a permit under regulations under section 2 of the Pollution Prevention and Control Act 1999 is in force in relation to the land and authorises deposits or disposals in or on the land,”.
Textual Amendments
F1Sch. 2 para. 19 amended (17.7.2012) by Finance Act 2012 (c. 14), s. 206(a)
Commencement Information
I1Sch. 2 para. 19 partly in force; Sch. 2 para. 19 not in force at Royal Assent see s. 7(3); Sch. 2 para. 19 in force (E.W.) at 21.3.2000 by S.I. 2000/800, art. 2