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The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008
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3.—(1) In the Finance Act 1996 —
(a)omit section 43B(1) to (3) (contaminated land: certificates: application, refusal and conditions);
(b)in section 54(1)(ba) (review of Commissioners’ decisions)(1) for “refuse an application for a certificate under section 43B above, or to withdraw such a certificate;” substitute “withdraw a certificate under section 43B above;”, and
(c)omit section 54(1)(bb)(2).
(2) The amendments made by paragraph (1) do not have effect until 1st April 2012 in relation to applications made before 1st December 2008.
(1)
Paragraph (ba) of section 54(1) was inserted by S.I. 1996/1529.
(2)
Paragraph (bb) of section 54(1) was inserted by S.I. 1996/1529.
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