Statutory Instruments
2005 No. 725
LANDFILL TAX
The Landfill Tax (Site Restoration, Quarries and Pet Cemeteries) Order 2005
Made
16th March 2005
Laid before the House of Commons
16th March 2005
Coming into force
6th April 2005
The Treasury, in exercise of the powers conferred upon them by section 46 of the Finance Act 1996( 1 ), hereby make the following Order:
1. This Order may be cited as the Landfill Tax (Site Restoration, Quarries and Pet Cemeteries) Order 2005 and comes into force on 6th April 2005.
2. The Finance Act 1996 is amended as follows.
3. In section 43C(3)( 2 ), after paragraph (c) insert—
“ (d) a permit authorising the disposal of waste on or in land. ” .
4. In section 44A( 3 )—
(a) in subsection 2(c) after “licence” insert “, permit”;
(b) in subsection (4) after “licence”, in both places, insert “or permit”.
5. In section 45(3)(a) for “or resolution” substitute “, resolution or permit”.
Jim Murphy
Nick Ainger
Two of the Lords Commissioners of Her Majesty’s Treasury
16th March 2005
Section 43C was inserted by article 2(a) of S.I.1999/2075 .
Section 44A was inserted by article 2(b) of S.I.1999/2075 .
Section 66 was amended by the Pollution Prevention and Control Act 1999 (c. 24) , Schedule 2, paragraph 19 and the Environment (Northern Ireland) Order (S.I. 2002/3153 (N.I.7) ), Schedule 5, paragraph 5.