Landfill Tax (Amendment) Regulations 2009 (S.I. No. 1930 of 2009). País/Territorio Reino Unido Tipo de documento Reglamento Fecha 2009 Fuente FAO, FAOLEX Materia Tierra y suelos Palabra clave Conservación de suelos/mejoramiento de suelos Contaminación del suelo/calidad Tarifas/cánones relativos al medio ambiente Recopilación de datos/informes Área geográphica Islas del Océano Atlántico, Europa, Europa y Central Asia, Atlántico Norte, Mar del Norte, Atlántico Nordeste, Europa Septentrional Resumen These Regulations amend the Landfill Tax Regulations 1996: by revoking Part IX which relates to temporary disposals of material on a landfill site; and introduce a new requirement to give information and keep records in relation to information areas and authorize Revenue and Customs officers to require a person to designate a part of landfill site which will be an information area. Material on a landfill site which is not going to be disposed of as waste must be deposited in an information area where the Commissioners, or their officers, consider that the revenue is at risk. Once material is in an information area, a record must be maintained in relation to it containing the information detailed in regulation 16A(4) of the Principal Regulations which should enable the Commissioners to clarify the taxable status of the material. Other amendments concern classification of prescribed activities as disposals subject to landfill tax. Texto completo Inglés Página web www.opsi.gov.uk Referencias - Legislación Enmienda Landfill Tax Regulations 1996 (S.I. No. 1527 of 1996). Legislación | Reino Unido | 1996 Palabra clave: Conservación de suelos/mejoramiento de suelos, Contaminación del suelo/calidad, Tarifas/cánones relativos al medio ambiente Fuente: FAO, FAOLEX