Finance Act 1996

[F1Records: material at landfill sites [F2and other] U.K.

Textual Amendments

F1Sch. 5 para. 2A and cross-heading inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 60 para. 9

F2Words in Sch. 5 para. 2A heading inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 16(4)(a)

2A(1)Regulations may require a person to make records [F3relating to— U.K.

(a)material] at a landfill site or a part of a landfill site[F4, and

(b)material disposed of elsewhere than at a landfill site.]

(2)Regulations under this paragraph may make provision about records relating to what is done with material.

(3)Sub-paragraphs (2) to (7) of paragraph 2 apply in relation to regulations under this paragraph as they apply in relation to regulations under paragraph 2.

(4)But, in the application of paragraph 2(3)(a) in relation to regulations under this paragraph, the reference to registrable persons has effect as a reference to persons.]

Textual Amendments

F3Words in Sch. 5 para. 2A(1) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 16(4)(b)

F4Sch. 5 para. 2A(1)(b) and word inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 16(4)(c)