The Landfill Tax (Site Restoration, Quarries and Pet Cemeteries) Order 2005

• Citation: S.I. 2005/725
• Sections: 5

Section 1

This Order may be cited as the Landfill Tax (Site Restoration, Quarries and Pet Cemeteries) Order 2005 and comes into force on 6th April 2005.

Section 2

The Finance Act 1996 is amended as follows.

Section 3

In section 43C(3) , after paragraph (c) insert—

(d) a permit authorising the disposal of waste on or in land.

Section 4

In section 44A —

(a) in subsection 2(c) after “licence” insert “, permit”;

(b) in subsection (4) after “licence”, in both places, insert “or permit”.

Section 5

In section 45(3)(a) for “or resolution” substitute “, resolution or permit”.