Landfill Tax - Chapter III of the Finance Act 1996. Pays/Territoire Royaume-Uni Type du document Législation Date 1996 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 Résumé A tax, to be known as landfill tax, shall be charged in accordance with this Part. The tax shall be under the care and management of the Commissioners of Customs and Excise. Tax shall be charged on a taxable disposal. A disposal is a taxable disposal if: (a) it is a disposal of material as waste; (b) it is made by way of landfill; and (c) it is made at a landfill site as defined in section 66. A disposal is made at a landfill site if the land on or under which it is made constitutes or falls within land, which is a landfill site at the time of the disposal. The person liable to pay tax charged on a taxable disposal is the landfill site operator. Texte intégral Anglais Site web www.opsi.gov.uk Références - Législation Implementé par 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 Amendé par Landfill Tax (Contaminated Land) Order 1996 (No. 1529 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 Pollution Prevention and Control Regulations (Northern Ireland) 2003 (S.R. No. 46 of 2003). Législation | Royaume-Uni | 2003 Mot clé: Gestion des déchets, Élimination de déchets, Prévention des déchets, Lutte contre la pollution, Institution Source: FAO, FAOLEX