Statutory Instruments
2015 No. 1385
Landfill Tax, England And Wales
Landfill Tax, Northern Ireland
The Landfill Tax (Qualifying Fines) (No. 2) Order 2015
Approved by the House of Commons
Made
12th June 2015
Laid before the House of Commons
12th June 2015
Coming into force
15th June 2015
The Treasury, in exercise of the powers conferred by sections 42(3A) and (3B) and 63A(2) to (5) of the Finance Act 1996(1), make the following Order:
1996 c.8; sections 42(3A), 42(3B) and 63A were inserted into the Finance Act 1996 by section 65 of, and paragraphs 2 and 4 of Schedule 15 to, the Finance Act 2015 (c. 11). Under paragraph 8 of Schedule 15 to the Finance Act 2015, these amendments to the Finance Act 1996 have effect in relation to disposals that are made in England and Wales or Northern Ireland and made (or treated as made) on or after 1st April 2015.