SCHEDULES

SCHEDULE 12 U.K.Landfill tax: disposals not made at landfill sites, etc

PART 1 U.K.Amendments of Part 3 of FA 1996

Exemptions U.K.

5 U.K.In section 43 (material removed from water), in subsections (1), (3), (4) and (5), after “A disposal” insert “ made at a landfill site ”.

6 U.K.In section 44 (mining and quarrying), in subsection (1), after “A disposal” insert “ made at a landfill site ”.

7 (1) Section 45 (pet cemeteries) is amended as follows. U.K.

(2) In subsection (1), after “A disposal” insert “ made at a landfill site ”.

(3) In subsection (2)—

(a) in paragraph (a), for “landfill disposal” substitute “ disposal of material ”;

(b) in paragraph (b), for “landfill disposals” substitute “ disposals of material ”.

8 U.K.In section 46 (power to vary), in subsection (2), before paragraph (a) insert—

“(za) confer exemption by reference to guidance (as it has effect from time to time) issued by—

(i) a body established by or under any enactment, or

(ii) a government department or an agency of a government department,

to the effect that particular kinds of disposal do not require a permit or licence mentioned in section 40(4);”.