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Finance Act 1996
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Changes over time for: Section 45
Version Superseded: 15/03/2018
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- 29/04/1996- Amendment
- 06/04/2005- Amendment
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Point in time - 15/03/2018- Amendment
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45 Pet cemeteries.U.K.
(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 [F1, resolution or permit] mentioned in section 66 below, and
(b)ends immediately before the disposal mentioned in subsection (1) above.
Textual Amendments
F1Words in s. 45(3)(a) substituted (6.4.2005) by The Landfill Tax (Site Restoration, Quarries and Pet Cemeteries) Order 2005 (S.I. 2005/725), arts. 1, 5
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