The Landfill Tax (Amendment) Regulations 2007

Revocation of regulation 6 of the 2003 Regulations with saving

6.—(1) Omit regulation 6 of the 2003 Regulations.

(2) Regulation 6 of the 2003 Regulations (saving for contributions made before 1st April 2003) shall continue to have effect with respect to a qualifying contribution that was made, or treated as made, before 1st April 2003 if, but only if, the condition specified in paragraph (3) is satisfied.

(3) The condition referred to in paragraph (2) is that the approved body to which such a qualifying contribution was given or transferred is required to spend that contribution on one or more of the objects described in paragraph (4) pursuant to a written agreement made before the coming into force of these Regulations.

(4) The objects referred to in paragraph (3) are—

(a) for the purpose of encouraging the use of more sustainable waste management practices—

(i) research and development

(ii) education; or

(iii) collection and dissemination of information about waste management practices generally;

(b) for the purpose of encouraging the development of products from waste or the development of markets for recycled waste—

(i) research and development

(ii) education; or

(iii) collection and dissemination of information about the development of products from waste or the development of markets for recycled waste.

(5) In paragraph 4(a) “waste management practices” includes waste minimisation, minimisation of pollution and harm from waste, reuse of waste, waste recovery activities and the clearing of pollutants from contaminated land.