Statutory Instruments
2008 No. 2669
Landfill Tax
The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008
Approved by the House of Commons
Made
8th October 2008
Laid before the House of Commons
8th October 2008
Coming into force
for the purposes of articles 1 and 2
15th November 2008
for the purposes of article 3
1st December 2008
for the purposes of article 4
1st April 2012
The Treasury make the following Order in exercise of the powers conferred by sections 46, 71(1) and 71(9) of the Finance Act 1996( 1 ):
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.
2. —(1) In section 43B(1)(b) of the Finance Act 1996(application for contaminated land certificate: power to direct applicant to provide information)( 2 ), 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).
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)( 3 ) 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)( 4 ).
(2) The amendments made by paragraph (1) do not have effect until 1st April 2012 in relation to applications made before 1st December 2008.
4. In the Finance Act 1996, omit—
(a) section 43A (contaminated land)( 5 ),
(b) section 43B(4) to (12) (contaminated land: certificates), and
(c) section 54(1)(ba) (review of decision to withdraw certificate).
Steve McCabe
Dave Watts
Two of the Lords Commissioners of Her Majesty’s Treasury
8th October 2008
Section 43B was inserted by S.I. 1996/1529 .
Paragraph (ba) of section 54(1) was inserted by S.I. 1996/1529 .
Paragraph (bb) of section 54(1) was inserted by S.I. 1996/1529 .
Section 43A was inserted by S.I. 1996/1529 and amended by S.I 2000/1973 , 2006/1054 and S.I. 2007/3538 , by S.S.I. 2000/323 , and by S.I. 2005/3226 (W.238) .
Section 70(1) of the Finance Act 1996 defines “the Commissioners” as meaning the Commissioners of Customs and Excise. Section 50(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11) provides that a reference to the Commissioners of Customs and Excise (however expressed) shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.