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Finance Act 1996
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- 29/04/1996- Amendment
- 06/04/2005- Amendment
- 15/03/2018- Amendment
- 01/04/2018
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There are currently no known outstanding effects for the Finance Act 1996, Section 45.
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45 Pet cemeteries.U.K.
(1)A disposal [F1made at a landfill site] 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 [F2disposal of material] was made at the site, or
(b)the only [F3disposals of material] 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 [F4, 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(1) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 7(2)
F2Words in s. 45(2)(a) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 7(3)(a)
F3Words in s. 45(2)(b) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 7(3)(b)
F4Words 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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