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Biblioteca Landfill Tax (Qualifying Material) Order 2011 (S.I. No. 1017 of 2011).

Landfill Tax (Qualifying Material) Order 2011 (S.I. No. 1017 of 2011).

Landfill Tax (Qualifying Material) Order 2011 (S.I. No. 1017 of 2011).

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LEX-FAOC102225
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This Order lists material in column 2 of the Schedule to this Order which shall be qualifying material for the purpose of section 42 of the Finance Act 1996. That section provides for a lower rate of landfill tax to be charged where the material disposed of consists entirely of qualifying material. The material listed in column 2 of the Schedule must not be treated as qualifying material unless any condition set out alongside the description of the material in column 3 is met.

Amended by: Landfill Tax (Qualifying Material) (Amendment) Order 2012 (S.I. No. 940 of 2012). (2012-03-26)

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