Part 2Other taxes and duties
Landfill tax
24Landfill tax: criteria for determining material to be subject to lower rate
1
In section 42 of FA 1996 (amount of landfill tax), for subsection (4) substitute—
4
The Treasury must—
a
set criteria to be considered in determining from time to time what material is to be listed,
b
keep those criteria under review, and
c
revise them whenever they consider they should be revised.
5
The Commissioners must publish the criteria (and any revised criteria) set by the Treasury.
6
In determining from time to time what material is to be listed, the Treasury must have regard to—
a
the criteria (or revised criteria) published under subsection (5), and
b
any other factors they consider relevant.
2
The amendment made by this section has effect in relation to disposals made, or treated as made, on or after 1 April 2011.