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Landfill Tax (Site Restoration and Quarries) Order 1999 (No. 2075 of 1999).

País/Territorio
Reino Unido
Tipo de documento
Reglamento
Fecha
1999
Fuente
FAO, FAOLEX
Materia
Tierra y suelos
Palabra clave
Conservación de suelos/mejoramiento de suelos Tarifas/cánones relativos al medio ambiente Saneamiento de suelos
Área geográphica
Islas del Océano Atlántico, Europa, Europa y Central Asia, Atlántico Norte, Mar del Norte, Atlántico Nordeste, Europa Septentrional
Entry into force notes
Coming into force on 1 October, 1999.
Resumen

Section 43C provides an exemption from landfill tax for the disposal of "qualifying material" which is used to restore to use a landfill site. Subsections (2) and (3) define restoration as work that is required by a planning consent, waste management licence or a resolution authorizing disposal of waste on or in the land, to be carried out after the completion of waste disposal operations. Section 44A provides an exemption from landfill tax for the disposal of "qualifying material" which is used to fill existing or former quarries. Certain conditions must be fulfilled.

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