Finance Act 1996

[F1 65A Prescribed landfill site activities to be treated as disposals U.K.

(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—

  (a)

  an order under this section, or

  (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—

  (a)

  using or otherwise dealing with material at a landfill site;

  (b)

  storing or otherwise having material at a landfill site.]

Textual Amendments

F1 S. 65A inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 60 para. 2