65APrescribed landfill site activities to be treated as disposals

1

An order may prescribe a landfill site activity for the purposes of this section.

2

If a prescribed landfill site activity is carried out at a landfill site, the activity is to be treated—

a

as a disposal at the landfill site of the material involved in the activity,

b

as a disposal of that material as waste, and

c

as a disposal of that material made by way of landfill.

3

Connected provision may be made by order.

4

Provision may be made under this section in such way as the Treasury think fit.

5

An order under subsection (1) may prescribe a landfill site activity by reference to conditions.

6

Those conditions may, in particular, relate to either or both of the following—

a

whether the landfill site activity is carried out in a designated area of a landfill site, and

b

whether there has been compliance with a requirement to give information relating to—

i

the landfill site activity, or

ii

the material involved in the landfill site activity,

including information relating to whether the activity is carried out in a designated area of a landfill site.

7

An order under this section—

a

may amend, or otherwise modify, this Part or any other enactment relating to landfill tax, but

b

may not alter any rate at which landfill tax is charged.

8

Subsections (5) to (7) do not limit the generality of subsection (4).

9

In this section—

• “connected provision” means provision which appears to the Treasury to be necessary or expedient in connection with provision made under subsection (1);

• “designated area” means an area of a landfill site designated in accordance with—

  1. a

     an order under this section, or

  2. b

     regulations under Part 1 of Schedule 5;

• “landfill site activity” means any of the following descriptions of activity, or an activity that falls within any of the following descriptions—

  1. a

     using or otherwise dealing with material at a landfill site;

  2. b

     storing or otherwise having material at a landfill site.

ca

an order under section 65A above which produces the result that a landfill site activity which would not otherwise be prescribed for the purposes of section 65A is so prescribed;

cb

an order under section 65A above which amends this Part or any enactment contained in an Act;