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Changes over time for: Section 24
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 16/12/2010.
Changes to legislation:
There are currently no known outstanding effects for the Finance (No. 3) Act 2010, Section 24.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
24Landfill tax: criteria for determining material to be subject to lower rateU.K.
(1)In section 42 of FA 1996 (amount of landfill tax), for subsection (4) substitute—
“(4)The Treasury must—
(a)set criteria to be considered in determining from time to time what material is to be listed,
(b)keep those criteria under review, and
(c)revise them whenever they consider they should be revised.
(5)The Commissioners must publish the criteria (and any revised criteria) set by the Treasury.
(6)In determining from time to time what material is to be listed, the Treasury must have regard to—
(a)the criteria (or revised criteria) published under subsection (5), and
(b)any other factors they consider relevant.”
(2)The amendment made by this section has effect in relation to disposals made, or treated as made, on or after 1 April 2011.
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