http://www.legislation.gov.uk/ukpga/1996/8/section/45Finance Act 1996An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1996-04-29texttext/xmlenStatute Law Database2026-04-15Expert Participation2026-03-18
Finance Act 1996Sch. 26 para. 16Finance (No. 2) Act 2005Sch. 6 para. 9(1)(b) Sch. 11 Pt. 2(6)Sch. 6 para. 9(2)
Part III Landfill Tax Exemptions Pet cemeteries.451A disposal made at a landfill site is not a taxable disposal for the purposes of this Part if—athe disposal is of material consisting entirely of the remains of dead domestic pets, andbthe landfill site at which the disposal is made fulfils the test set out in subsection (2) below.2The test is that during the relevant period—ano disposal of material was made at the site, orbthe only disposals of material made at the site were of material consisting entirely of the remains of dead domestic pets.3For the purposes of subsection (2) above the relevant period—abegins with 1st October 1996 or (if later) with the coming into force in relation to the site of the licence , resolution or permit mentioned in section 66 below, andbends immediately before the disposal mentioned in subsection (1) above.Pt. III (ss. 39-71 applied (29.4.1996) by 1986 c. 45, Sch. 6 paras. 3B, 8B (as inserted (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 12)Pt. III (ss. 39-71) applied (31.7.1998) by 1998 c. 36, s. 148(4)Words in s. 45(3)(a) substituted (6.4.2005) by The Landfill Tax (Site Restoration, Quarries and Pet Cemeteries) Order 2005 (S.I. 2005/725), arts. 1, 5Pt. 3 saving for effect of 2012 c. 11, s. 31 (with application in accordance with art. 7 of the amending S.I.) by The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015 (S.I. 2015/599), art. 6Words in s. 45(1) 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. 7(2)Words in s. 45(2)(a) 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. 7(3)(a)Words in s. 45(2)(b) 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. 7(3)(b)Pt. 3 modified (1.4.2018) by Finance Act 2018 (c. 3), Sch. 12 paras. 31, 34