Part 1 Amendments of Part 3 of FA 1996
Finance Act 2018 (2018 c 3) | Legislation

SCHEDULE 12 Landfill Tax: Disposals not Made at Landfill Sites, etc

Section 42

Part 1 Amendments of Part 3 of FA 1996

Introduction

1

Part 3 of FA 1996 (landfill tax) is amended as set out in the following provisions of this Part of this Schedule.

Taxable disposals

2

(1)     Section 40 (charge to tax) is amended as follows.

(2)     For subsection (2) substitute—

“(2)     A taxable disposal takes place where material is disposed of and either—

(a)     the disposal is made at a landfill site (see subsection (4)), or

(b)     the disposal requires a permit or licence mentioned in subsection (4) but is not made at a landfill site.â€

(3)     After subsection (3) insert—

“(4)     Land is a landfill site at a given time if at that time—

(a)     a permit under regulations made under—

(i)     section 2 of the Pollution Prevention and Control Act 1999, or

(ii)     Article 4 of the Environment (Northern Ireland) Order 2002 (SI 2002/3153 (N.I. 7)),

is in force in relation to the land and authorises deposits or disposals in or on the land,

(b)     a waste management licence issued under Part 2 of the Waste and Contaminated

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