Landfill Tax (Amendment) Regulations 2009 (S.I. No. 1930 of 2009). Pays/Territoire Royaume-Uni Type du document Règlement Date 2009 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 Collecte de données/déclarations Aire géographique Îles de l'Océan Atlantique, Europe, Europe et Asie Centrale, Atlantique Nord, Mer du Nord, Atlantique du Nord-Est, Europe du Nord Résumé 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. 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