C1Part III Landfill Tax
Exemptions
43CF1 Site restoration.
1
A disposal is not a taxable disposal for the purposes of this Part if—
a
the disposal is of material all of which is treated for the purposes of section 42 above as qualifying material,
b
before the disposal the operator of the landfill site notifies the Commissioners in writing that he is commencing the restoration of all or a part of the site and provides such other written information as the Commissioners may require generally or in the particular case, and
c
the material is deposited on and used in the restoration of the site or part specified in the notification under paragraph (b) above.
2
In this section “restoration” means work, other than capping waste, which is required by a relevant instrument to be carried out to restore a landfill site to use on completion of waste disposal operations.
3
The following are relevant instruments—
a
a planning consent;
b
a waste management licence;
c
resolution authorising the disposal of waste on or in land;
F2d
a permit authorising the disposal of waste on or in land.
Pt. III (ss. 39-71 applied (29.4.1996) by 1986 c. 45, Sch. 6 paras. 3B, 8B (as inserted (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 12)
Pt. III (ss. 39-71) applied (31.7.1998) by 1998 c. 36, s. 148(4)