http://www.legislation.gov.uk/uksi/2015/1385/article/1

The Landfill Tax (Qualifying Fines) (No. 2) Order 2015

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LANDFILL TAX, ENGLAND AND WALES

LANDFILL TAX, NORTHERN IRELAND

Statute Law Database

2024-05-16

Expert Participation

2020-12-31

This Order sets out the requirements of qualifying fines, and conditions that fines must satisfy in order to be treated as qualifying fines pursuant to sections 42(3A) and 63A(2) of the Finance Act 1996 (‘the Act’).