http://www.legislation.gov.uk/uksi/2015/1385/article/1/made

The Landfill Tax (Qualifying Fines) (No. 2) Order 2015

en

King's Printer of Acts of Parliament

2016-08-31

LANDFILL TAX, ENGLAND AND WALES

LANDFILL TAX, NORTHERN IRELAND

This Order sets out the requirements of qualifying fines, and conditions that fines must satisfy in order to be treated as qualifying fines pursuant to sections 42(3A) and 63A(2) of the Finance Act 1996 (‘the Act’).