Modifications etc. (not altering text)
C1Sch. 5 extended (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 Pt. I para. 4(3)
45(1)This paragraph applies where—U.K.
(a)material undergoes a landfill disposal,
(b)a payment falls to be made under a disposal contract relating to the material, and
(c)after the making of the contract there is a change in the tax chargeable on the landfill disposal.
(2)In such a case the amount of any payment mentioned in sub-paragraph (1)(b) above shall be adjusted, unless the disposal contract otherwise provides, so as to reflect the tax chargeable on the landfill disposal.
(3)For the purposes of this paragraph a disposal contract relating to material is a contract providing for the disposal of the material, and it is immaterial—
(a)when the contract was made;
(b)whether the contract also provides for other matters;
(c)whether the contract provides for a method of disposal and (if it does) what method it provides for.
(4)The reference in sub-paragraph (1) above to a change in the tax chargeable is a reference to a change—
(a)to or from no tax being chargeable, or
(b)in the amount of tax chargeable.