Finance Act 2009

Other environmental taxes and duties U.K.

119 Landfill tax: prescribed landfill site activities U.K.

Schedule 60 contains provision about charging landfill tax on prescribed activities at landfill sites.

120 Requirement to destroy replaced vehicle registration documents U.K.

In section 22(1) of VERA 1994 (registration regulations), after paragraph (h) insert—

“(ha) require the destruction of a registration document where a new registration document is issued in place of it,”.

121 Hydrocarbon oil duties: minor amendments U.K.

(1) HODA 1979 is amended as follows.

(2) In section 11(1) (rebate on heavy oil), omit “12”.

(3) In section 14D(2) (civil penalty for supplying biodiesel or bioblend intending that it will be put to prohibited use), for “intending” substitute “ having reason to believe ”.

(4) The amendment made by subsection (3) has effect in relation to supplies on or after the day on which this Act is passed.