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

Pays/Territoire
Royaume-Uni
Type du document
Règlement
Date
1999
Source
FAO, FAOLEX
Sujet
Terre et sols
Mot clé
Conservation du sol/amélioration du sol Droits/redevances relatives à l'environnement Remise en état des sols
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 October, 1999.
Résumé

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.

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