Finance Act 1996

[F1 43A Contaminated land. E+W

(1) A disposal is not a taxable disposal for the purposes of this Part if it is a disposal within subsection (2) below.

(2) A disposal is within this subsection if —

(a) it is of material all of which has been removed from land in relation to which a certificate issued under section 43B below was in force at the time of the removal;

(b) none of that material has been removed from a part of the land in relation to which, as at the time of the removal, the qualifying period has expired;

(c) it is a disposal in relation to which any conditions to which the certificate was made subject are satisfied; and

(d) it is not a disposal within subsection (4) below.

(3) For the purpose of subsection (2)(b) above the qualifying period expires, in relation to the part of the land in question —

(a) in the case of a reclamation which qualified under section 43B(7)(a) below, where the object involves the construction of —

(i) a building; or

(ii) a civil engineering work,

when the construction commences;

(b) in any other case of a reclamation which qualified under section 43B(7)(a) below, when pollutants have been cleared to the extent that they no longer prevent the object from being fulfilled; or

(c) in the case of a reclamation which qualified under section 43B(7)(b) below, when pollutants have been cleared to the extent that the potential for harm has been removed.

(4) Subject to subsection (5) below, a disposal is within this subsection if it is of material the removal of any of which is required in order to comply with —

(a) a works notice served under section 46A of the Control of Pollution Act 1974; F2 ;

(b) an enforcement notice served under section 13 of the Environmental Protection Act 1990; F3

(c) a prohibition notice served under section 14 of the Environmental Protection Act 1990;

(d) an order under section 26 of the Environmental Protection Act 1990;

(e) a remediation notice served under section 78E of the Environmental Protection Act 1990 F4 ,

(f) an enforcement notice served under section 90B of the Water Resources Act 1991; F5 . . .

(g) a works notice served under section 161A of the Water Resources Act 1991. F6

[F7 (h) an enforcement notice served under regulation 24 of the Pollution Prevention and Control (England and Wales) Regulations 2000;

(j) a suspension notice served under regulation 25 of those Regulations; or

(k) an order under regulation 35 of those Regulations.]]

(5) A disposal shall not be regarded as falling within subsection (4) above where the removal of the material has been carried out by or on behalf of any of the following bodies:

(a) a local authority;

(b) a development corporation;

(c) the Environment Agency;

(d) the Scottish Environment Protection Agency;

(e) English Partnerships;

(f) Scottish Enterprise;

(g) Highlands and Islands Enterprise;

(h) the Welsh Development Agency.

(6) In this section —

• “development corporation” means —

  (a)

  in England and Wales, a corporation established under section 135 of the Local Government, Planning and Land Act 1980; F8

  (b)

  in Scotland, a corporation established under section 2 of the New Towns (Scotland) Act 1968; F9

• “English Partnerships” means the Urban Regeneration Agency established by section 158 of the Leasehold Reform, Housing and Urban Development Act 1993; F10

• “Highlands and Islands Enterprise” means the body established by section 1(b) of the Enterprise and New Towns (Scotland) Act 1990; F11

• “land” includes land covered by water;

• “Scottish Enterprise” means the corporation established by section 1(a) of the Enterprise and New Towns (Scotland) Act 1990; F12

• “the Welsh Development Agency” means the body established by section 1 of the Welsh Development Agency Act 1975. F13

(7) For the purposes of this section —

(a) the removal of material includes its removal from one part of the land for disposal on another part of the same land;

(b) the clearing of pollutants includes their being cleared from one part of the land for disposal on another part of the same land.

Extent Information

E1 This version of this provision extends to England and Wales only; a separate version has been created for Scotland and Northern Ireland only

Textual Amendments

F1 Ss. 43A, 43B inserted (1.10.1996 with effect as mentioned in 1996 c. 8, s. 57) by S.I. 1996/1529, art. 3

F2 1974 c.40; section 46A was inserted by section 120 of, and Schedule 22 to, the Environment Act 1995 (c.25).

F3 1990 c.43.

F4 1990 c.43; section 78E was inserted by section 57 of the Environment Act 1995.

F5 Word in s. 43A(4)(f) omitted (1.8.2000) by virtue of S.I. 2000/1973, reg. 39, Sch. 10 para. 21(a)

F6 1991 c.57; section 161A was inserted by section 120 of, and Schedule 22 to, the Environment Act 1995.

F7 S. 43A(4)(h)(j)(k) inserted (1.8.2000) by virtue of S.I. 2000/1973, reg. 39, Sch. 10 para. 21(b)

F8 1980 c.65.

F9 1968 c.16.

F10 1993 c.28.

F11 1990 c.35.

F12 1990 c.35.

F13 1975 c.70.

[F14 43A Contaminated land. S+N.I.

(1) A disposal is not a taxable disposal for the purposes of this Part if it is a disposal within subsection (2) below.

(2) A disposal is within this subsection if —

(a) it is of material all of which has been removed from land in relation to which a certificate issued under section 43B below was in force at the time of the removal;

(b) none of that material has been removed from a part of the land in relation to which, as at the time of the removal, the qualifying period has expired;

(c) it is a disposal in relation to which any conditions to which the certificate was made subject are satisfied; and

(d) it is not a disposal within subsection (4) below.

(3) For the purpose of subsection (2)(b) above the qualifying period expires, in relation to the part of the land in question —

(a) in the case of a reclamation which qualified under section 43B(7)(a) below, where the object involves the construction of —

(i) a building; or

(ii) a civil engineering work,

when the construction commences;

(b) in any other case of a reclamation which qualified under section 43B(7)(a) below, when pollutants have been cleared to the extent that they no longer prevent the object from being fulfilled; or

(c) in the case of a reclamation which qualified under section 43B(7)(b) below, when pollutants have been cleared to the extent that the potential for harm has been removed.

(4) Subject to subsection (5) below, a disposal is within this subsection if it is of material the removal of any of which is required in order to comply with —

(a) a works notice served under section 46A of the Control of Pollution Act 1974; F15 ;

(b) an enforcement notice served under section 13 of the Environmental Protection Act 1990; F16

(c) a prohibition notice served under section 14 of the Environmental Protection Act 1990;

(d) an order under section 26 of the Environmental Protection Act 1990;

(e) a remediation notice served under section 78E of the Environmental Protection Act 1990 F17 ,

(f) an enforcement notice served under section 90B of the Water Resources Act 1991; F18 . . .

(g) a works notice served under section 161A of the Water Resources Act 1991. F19

[F20 (h) an enforcement notice served under regulation 19 of the Pollution Prevention and Control (Scotland) Regulations 2000;

(j) a suspension notice served under regulation 20 of those Regulations; or

(k) an order under regulation 33 of those Regulations.]]

(5) A disposal shall not be regarded as falling within subsection (4) above where the removal of the material has been carried out by or on behalf of any of the following bodies:

(a) a local authority;

(b) a development corporation;

(c) the Environment Agency;

(d) the Scottish Environment Protection Agency;

(e) English Partnerships;

(f) Scottish Enterprise;

(g) Highlands and Islands Enterprise;

(h) the Welsh Development Agency.

(6) In this section —

• “development corporation” means —

  (a)

  in England and Wales, a corporation established under section 135 of the Local Government, Planning and Land Act 1980; F21

  (b)

  in Scotland, a corporation established under section 2 of the New Towns (Scotland) Act 1968; F22

• “English Partnerships” means the Urban Regeneration Agency established by section 158 of the Leasehold Reform, Housing and Urban Development Act 1993; F23

• “Highlands and Islands Enterprise” means the body established by section 1(b) of the Enterprise and New Towns (Scotland) Act 1990; F24

• “land” includes land covered by water;

• “Scottish Enterprise” means the corporation established by section 1(a) of the Enterprise and New Towns (Scotland) Act 1990; F25

• “the Welsh Development Agency” means the body established by section 1 of the Welsh Development Agency Act 1975. F26

(7) For the purposes of this section —

(a) the removal of material includes its removal from one part of the land for disposal on another part of the same land;

(b) the clearing of pollutants includes their being cleared from one part of the land for disposal on another part of the same land.

Extent Information

E2 This version of this provision extends to Scotland and Northern Ireland only; a separate version has been created for England and Wales only

Textual Amendments

F14 Ss. 43A, 43B inserted (1.8.1996) by S.I. 1996/1529, art. 3

F15 1974 c.40; section 46A was inserted by section 120 of, and Schedule 22 to, the Environment Act 1995 (c.25).

F16 1990 c.43.

F17 1990 c.43; section 78E was inserted by section 57 of the Environment Act 1995.

F18 Word in s. 43A(4)(f) omitted (S.) (28.9.2000) by virtue of S.S.I. 2000/323, regs. 1(1), 36, Sch. 10 para. 6(2)(a)

F19 1991 c.57; section 161A was inserted by section 120 of, and Schedule 22 to, the Environment Act 1995.

F20 S. 43A(4)(h)(j)(k) inserted (S.) (28.9.2000) by S.S.I. 2000/323, regs. 1(1), 36, Sch. 10 para. 6(2)(b)

F21 1980 c.65.

F22 1968 c.16.

F23 1993 c.28.

F24 1990 c.35.

F25 1990 c.35.

F26 1975 c.70.