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Finance (No. 3) Act 2010

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Landfill taxE+W+S+N.I.

24Landfill tax: criteria for determining material to be subject to lower rateE+W+S+N.I.

(1)In section 42 of FA 1996 (amount of landfill tax), for subsection (4) substitute—

(4)The Treasury must—

(a)set criteria to be considered in determining from time to time what material is to be listed,

(b)keep those criteria under review, and

(c)revise them whenever they consider they should be revised.

(5)The Commissioners must publish the criteria (and any revised criteria) set by the Treasury.

(6)In determining from time to time what material is to be listed, the Treasury must have regard to—

(a)the criteria (or revised criteria) published under subsection (5), and

(b)any other factors they consider relevant.

(2)The amendment made by this section has effect in relation to disposals made, or treated as made, on or after 1 April 2011.

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