The Landfill Tax (Amendment) (No. 2) Regulations 2003

• Citation: S.I. 2003/2313
• Sections: 3

Section 1

These Regulations may be cited as the Landfill Tax (Amendment) (No.2) Regulations 2003 and come into force on 1st October 2003.

Section 2

The Landfill Tax Regulations 1996 are amended as follows.

Section 3

In regulation 33—

(a) after paragraph (2)(d) insert–

(da) where it is for the protection of the environment, and subject to paragraph (3A) below, the conservation or promotion of biological diversity through–

(i) the provision, conservation, restoration or enhancement of a natural habitat; or

(ii) the maintenance or recovery of a species in its natural habitat,

on land or in water situated in the vicinity of a landfill site;

(b) after paragraph (2) insert–

(2A) In paragraph (2)(da) above “biological diversity” has the same meaning as in the United Nations Environmental Programme Convention on Biological Diversity of 1992 .

(c) after paragraph (3) insert–

(3A) An object shall not be, or shall no longer be, regarded as falling within paragraph (2)(da) above if it involves works which–

(a) are required to be carried out by a notice or order within paragraph (4) below;

(b) are required to be carried out in accordance with an agreement made under section 16 of the National Parks and Access to the Countryside Act 1949 ;

(c) are required to be carried out in accordance with an agreement made under section 15 of the Countryside Act 1968 ;

(d) give effect to any provision of a management scheme under section 28J of the Wildlife and Countryside Act 1981 or are required to be carried out by a notice served under section 28K of that Act ;

(e) are wholly or partly required to be carried out by a relevant condition; or

(f) are carried out with a view to profit.

(d) in paragraph (10), after “(3)” insert “, (3A)”.