The Landfill Tax (Qualifying Material) (Amendment) Order 2012

• Citation: S.I. 2012/940
• Sections: 2

Section 1 Citation, commencement and effect

This Order may be cited as the Landfill Tax (Qualifying Material) (Amendment) Order 2012 and comes into force on 1st April 2012 and has effect in relation to disposals made or treated as made on or after that day.

Section 2 Amendment of previous Order

The Schedule to the Landfill Tax (Qualifying Material) Order 2011 is amended by the substitution of the following for Note (7)—

(7) Subject to Note (8), Group 5 comprises—

(a) bottom ash and fly ash produced only from the combustion of wood, of waste or of both;

(b) bottom ash and fly ash from the combustion of coal, of petroleum coke or of both, deposited in a cell containing the product of that combustion alone; and

(c) bottom ash and fly ash from the combustion of coal, of petroleum coke or of both, burnt together with biomass and deposited in a cell containing the product of that combustion and burning alone.