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

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

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.

Texte intégral

Anglais

Site web

www.opsi.gov.uk

Références - Législation

Amende

Landfill Tax - Chapter III of the Finance Act 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