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Statutory Instrument

The Landfill Tax (Material Removed from Water) Order 2007

Citation
S.I. 2007/2909
As at
Sections
2
Section 1

This Order may be cited as the Landfill Tax (Material Removed from Water) Order 2007 and comes into force on 30th October 2007.

Section 2

In section 43 of the Finance Act 1996 (material removed from water), after subsection (4), insert—

(5) A disposal is not a taxable disposal for the purposes of this Part if it is shown to the satisfaction of the Commissioners that the disposal is of material all of which comprises material falling within subsection (1) or (3) and other material which has been added to that material for the purpose of securing that it is not liquid waste.

2 sections

Cite this legislation

The Landfill Tax (Material Removed from Water) Order 2007 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2007-2909

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

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