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Finance Act 1996
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42Amount of tax
(1)The amount of tax charged on a taxable disposal shall be found by taking—
(a)£7 for each whole tonne disposed of and a proportionately reduced sum for any additional part of a tonne, or
(b)a proportionately reduced sum if less than a tonne is disposed of.
(2)Where the material disposed of consists entirely of qualifying material this section applies as if the reference to £7 were to £2.
(3)Qualifying material is material for the time being listed for the purposes of this section in an order.
(4)The Treasury must have regard to the object of securing that material is listed if it is of a kind commonly described as inactive or inert.
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