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Landfill Tax (Amendment) Regulations 2002 (S.I. No. 1 of 2002).

Pays/Territoire
Royaume-Uni
Type du document
Règlement
Date
2002
Source
FAO, FAOLEX
Sujet
Terre et sols
Mot clé
Conservation du sol/amélioration du sol Pollution du sol/qualité Droits/redevances relatives à l'environnement
Aire géographique
Îles de l'Océan Atlantique, Europe, Europe et Asie Centrale, Atlantique Nord, Mer du Nord, Atlantique du Nord-Est, Europe du Nord
Entry into force notes
Coming into force on 1 February 2002.
Résumé

These Regulations amend the Landfill Tax Regulations 1996 to provide that the temporary holding of material pending its use for site restoration purposes at the landfill site at which the disposal was made, or pending it being sorted, is not a taxable disposal. Regulation 3 corrects a drafting error made by the Landfill Tax (Amendment) Regulations 1999 (SI 1999/3270). Regulation 4 amends the definition of "qualifying use" in regulation 38 to include the use of material for site restoration purposes and the sorting of material. It also inserts a definition of when material is used for site restoration purposes and amends the definition of "relevant period" to provide that, where the qualifying use is site restoration, the period within which the material must be used is three years commencing with the date of disposal or such other period as the Commissioners of Customs and Excise may approve or direct. Regulation 5 amends regulation 39 to provide that the use of material by way of site restoration, or the sorting of material, has to be recorded in the temporary disposal record in order for the disposal to be treated as an exempt disposal.

Texte intégral
Anglais
Site web
www.opsi.gov.uk

Références - Législation

Amende

Landfill Tax Regulations 1996 (S.I. No. 1527 of 1996).

Législation | Royaume-Uni | 1996

Mot clé: Conservation du sol/amélioration du sol, Pollution du sol/qualité, Droits/redevances relatives à l'environnement

Source: FAO, FAOLEX