The Landfill Tax (Material Removed from Water) Order 2007
 

The Landfill Tax (Material Removed from Water) Order 2007

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The Landfill Tax (Material Removed from Water) Order 2007 List of acts
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CONTENTS

Statutory Instruments

2007 No. 2909

LANDFILL TAX

The Landfill Tax (Material Removed from Water) Order 2007

Made: 8th October 2007

Laid before the House of Commons: 8th October 2007

Coming into force: 30th October 2007

 

The Treasury make the following Order in exercise of the power conferred by section 46(1) of the Finance Act 1996(1):

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

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.”.

 
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