(1)This section applies where—
(a)material undergoes a landfill disposal,
(b)a payment falls to be made under a disposal contract relating to the material, and
(c)after the making of the contract there is a change in the tax chargeable on the landfill disposal.
(2)In such a case, the amount of any payment mentioned in subsection (1)(b) is to be adjusted, unless the disposal contract otherwise provides, so as to reflect the tax chargeable on the landfill disposal.
(3)For the purposes of this section a disposal contract relating to material is a contract providing for the disposal of the material, and it is immaterial—
(a)when the contract was made,
(b)whether the contract also provides for other matters,
(c)whether the contract provides for a method of disposal and (if it does) what method it provides for.
(4)The reference in subsection (1) to a change in the tax chargeable is a reference to a change—
(a)to or from no tax being chargeable, or
(b)in the amount of tax chargeable.
Commencement Information
I1S. 27 in force at 1.4.2015 by S.S.I. 2015/109, art. 2