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Landfill Tax (Contaminated Land) Order 1996 (No. 1529 of 1996).

País/Territorio
Reino Unido
Tipo de documento
Reglamento
Fecha
1996
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
Área geográphica
Islas del Océano Atlántico, Europa, Europa y Central Asia, Atlántico Norte, Mar del Norte, Atlántico Nordeste, Europa Septentrional
Resumen

The Order amends Finance Act 1996 in order to provide for an additional exemption from the new landfill tax, which Part III of that Act introduces. The exemption is in respect of disposals of waste material that has resulted from certain land reclamations. Article 3 provides for the insertion in the Act of new sections 43A and 43B. The first of these provides an exemption from landfill tax for disposals of waste arising from land for which a certificate, issued by the Commissioners of Customs and Excise under section 43B, is in force. Certain other conditions must be fulfilled. Subsection (3) defines when the qualifying period expires, and this prevents the exemption from applying after, for example, the intended construction of a building has commenced. Subsection (4) prevents the exemption applying if the removal of the waste material is required by certain remediation notices, except where it is undertaken by the public bodies named in subsection (5). Section 43B details the circumstances in which the Commissioners will issue, amend, withdraw or refuse to issue a certificate and lists examples of the conditions which may be attached to the issue of a certificate. Subsection (7) lists the reclamation processes that, subject to conditions listed in subsection (8), qualify for the issue of a certificate. Article 4 adds to section 54(1) of the Act by making the refusal of an application for a certificate and the withdrawal of a certificate decisions which may be reviewed and, by virtue of section 55, appealed to the VAT and duties tribunal thereafter. The review procedure and tribunal jurisdiction are also extended to include decisions to limit certificates to only part of the land to which the application relates.

Texto completo
Inglés
Página web
www.opsi.gov.uk

Referencias - Legislación

Enmienda

Landfill Tax - Chapter III of the Finance Act 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