SCHEDULE 15 Landfill Tax: Material Consisting of Fines
Finance Act 2015 (2015 c 11) | Legislation

SCHEDULE 15 Landfill Tax: Material Consisting of Fines

Section 65

1

Part 3 of FA 1996 (landfill tax) is amended as follows.

2

(1)     Section 42 (amount of tax charged on a taxable disposal) is amended as follows.

(2)     In subsection (2), after “qualifying material†insert “or qualifying finesâ€.

(3)     After subsection (3) insert—

“(3A)     Qualifying fines are a mixture of—

(a)     fines that consist of such qualifying material as is prescribed by order, and

(b)     fines that consist of material that is not qualifying material,

that satisfies all the requirements prescribed in an order.

(3B)     An order under subsection (3A) relating to the mixture of fines may require, in particular—

(a)     that fines that consist of material that is not qualifying material do not exceed a prescribed proportion;

(b)     that the mixture of fines does not include prescribed materials or prescribed descriptions of materials;

(c)     that the mixture of fines is such that, if subjected to a prescribed test, it would give a prescribed result;

(d)     that the mixture of fines originates, or does not originate, in a prescribed way.â€

(4)     In subsection (4)(a), after “listed†insert “or what fines are to be qualifying finesâ€.

(5)

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