C1C2C3Part III Landfill Tax
Pt. 3 saving for effect of 2012 c. 11, s. 31 (with application in accordance with art. 7 of the amending S.I.) by The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015 (S.I. 2015/599), art. 6
Pt. 3 modified (1.4.2018) by Finance Act 2018 (c. 3), Sch. 12 paras. 31, 34
Exemptions
44 Mining and quarrying.
1
A disposal F1made at a landfill site is not a taxable disposal for the purposes of this Part if it is shown to the satisfaction of the Commissioners that the disposal is of material all of which fulfils each of the conditions set out in subsections (2) to (4) below.
2
The material must result from commercial mining operations (whether the mining is deep or open-cast) or from commercial quarrying operations.
3
The material must be naturally occurring material extracted from the earth in the course of the operations.
4
The material must not have been subjected to, or result from, a non-qualifying process carried out at any stage between the extraction and the disposal.
5
A non-qualifying process is—
a
a process separate from the mining or quarrying operations, or
b
a process forming part of those operations and permanently altering the material’s chemical composition.
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)