C1Part III Landfill Tax
Exemptions
45 Pet cemeteries.
1
A disposal is not a taxable disposal for the purposes of this Part if—
a
the disposal is of material consisting entirely of the remains of dead domestic pets, and
b
the landfill site at which the disposal is made fulfils the test set out in subsection (2) below.
2
The test is that during the relevant period—
a
no landfill disposal was made at the site, or
b
the only landfill disposals made at the site were of material consisting entirely of the remains of dead domestic pets.
3
For the purposes of subsection (2) above the relevant period—
a
begins with 1st October 1996 or (if later) with the coming into force in relation to the site of the licence or resolution mentioned in section 66 below, and
b
ends immediately before the disposal mentioned in subsection (1) above.
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)