Pasar al contenido principal

page search

Biblioteca Landfill Tax (Amendment) Regulations 2002 (S.I. No. 1 of 2002).

Landfill Tax (Amendment) Regulations 2002 (S.I. No. 1 of 2002).

Landfill Tax (Amendment) Regulations 2002 (S.I. No. 1 of 2002).

Resource information

Resource Language
ISBN / Resource ID
LEX-FAOC030400
License of the resource

These Regulations amend the Landfill Tax Regulations 1996 to provide that the temporary holding of material pending its use for site restoration purposes at the landfill site at which the disposal was made, or pending it being sorted, is not a taxable disposal. Regulation 3 corrects a drafting error made by the Landfill Tax (Amendment) Regulations 1999 (SI 1999/3270). Regulation 4 amends the definition of "qualifying use" in regulation 38 to include the use of material for site restoration purposes and the sorting of material. It also inserts a definition of when material is used for site restoration purposes and amends the definition of "relevant period" to provide that, where the qualifying use is site restoration, the period within which the material must be used is three years commencing with the date of disposal or such other period as the Commissioners of Customs and Excise may approve or direct. Regulation 5 amends regulation 39 to provide that the use of material by way of site restoration, or the sorting of material, has to be recorded in the temporary disposal record in order for the disposal to be treated as an exempt disposal.

Amends: Landfill Tax Regulations 1996 (S.I. No. 1527 of 1996). (1996-06-12)

Share on RLBI navigator
NO