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Finance Act 1996
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Changes over time for: Section 43C
Version Superseded: 06/04/2008
Alternative versions:
- 01/10/1999- Amendment
- 06/04/2005- Amendment
- 12/12/2006
Point in time - 06/04/2008- Amendment
- 01/09/2009- Amendment
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Point in time view as at 12/12/2006. This version of this provision has been superseded.
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[F143C Site restoration.U.K.
(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];
[F2(d)a permit authorising the disposal of waste on or in land.]
Textual Amendments
F1S. 43C inserted (1.10.1999) by S.I. 1999/2075, art. 2(a)
F2S. 43C(3)(d) inserted (6.4.2005) by The Landfill Tax (Site Restoration, Quarries and Pet Cemeteries) Order 2005 (S.I. 2005/725), arts. 1, 3
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