C1Part III Landfill Tax
Exemptions
46 Power to vary.
1
Provision may be made by order to produce the result that—
a
a disposal which would otherwise be a taxable disposal (by virtue of this Part as it applies for the time being) is not a taxable disposal;
b
a disposal which would otherwise not be a taxable disposal (by virtue of this Part as it applies for the time being) is a taxable disposal.
2
Without prejudice to the generality of subsection (1) above, an order under this section may—
a
confer exemption by reference to certificates issued by the Commissioners and to conditions set out in certificates;
b
allow the Commissioners to direct requirements to be met before certificates can be issued;
c
provide for the review of decisions about certificates and for appeals relating to decisions on review.
3
Provision may be made under this section in such way as the Treasury think fit (whether by amending this Part or otherwise).
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)