Modifications etc. (not altering text)
C1Pt. 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)
C2Pt. 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
C3Pt. 3 modified (1.4.2018) by Finance Act 2018 (c. 3), Sch. 12 paras. 31, 34
(1)This section applies for the purposes of section 42 above.
(2)The Commissioners may direct that where material is disposed of it must be treated as qualifying material if it would in fact be such material but for a small quantity of non-qualifying material; and whether a quantity of non-qualifying material is small must be determined in accordance with the terms of the direction.
(3)The Commissioners may at the request of a person direct that where there is a disposal in respect of which he is liable to pay tax the material disposed of must be treated as qualifying material if it would in fact be such material but for a small quantity of non-qualifying material, and—
(a)a direction may apply to all disposals in respect of which a person is liable to pay tax or to such of them as are identified in the direction;
(b)whether a quantity of non-qualifying material is small must be determined in accordance with the terms of the direction.
(4)If a direction under subsection (3) above applies to a disposal any direction under subsection (2) above shall not apply to it.
[F1(4A)Subsections (2) to (4) do not apply where the material disposed of consists of qualifying fines.]
(5)An order may provide that material must not be treated as qualifying material unless prescribed conditions are met.
(6)A condition may relate to any matter the Treasury think fit (such as the production of a document which includes a statement of the nature of the material).
Textual Amendments
F1S. 63(4A) inserted (with effect in accordance with Sch. 15 para. 8 of the amending Act) by Finance Act 2015 (c. 11), Sch. 15 para. 3