The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008

• Citation: S.I. 2008/2669
• Sections: 4

Section 1

(1) This Order may be cited as the Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008.

(2) This Order comes into force—

(a) for the purposes of this article and article 2, on 15th November 2008;

(b) for the purposes of article 3, on 1st December 2008; and

(c) for the purposes of article 4, on 1st April 2012.

Section 2

(1) In section 43B(1)(b) of the Finance Act 1996 (application for contaminated land certificate: power to direct applicant to provide information) , insert at the end “, within such time as they may direct;”.

(2) The amendment made by paragraph (1) applies in relation to applications made before 15th November 2008 (as well as those made on or after that date).

Section 3

(1) In the Finance Act 1996 —

(a) omit section 43B(1) to (3) (contaminated land: certificates: application, refusal and conditions);

(b) in section 54(1)(ba) (review of Commissioners’ decisions) for “refuse an application for a certificate under section 43B above, or to withdraw such a certificate;” substitute “withdraw a certificate under section 43B above;”, and

(c) omit section 54(1)(bb) .

(2) The amendments made by paragraph (1) do not have effect until 1st April 2012 in relation to applications made before 1st December 2008.

Section 4

In the Finance Act 1996, omit—

(a) section 43A (contaminated land) ,

(b) section 43B(4) to (12) (contaminated land: certificates), and

(c) section 54(1)(ba) (review of decision to withdraw certificate).