Order made by the Treasury and laid before the House of Commons under section 71(4) and (7) of the Finance Act 1996, for approval by resolution of the House of Commons within twenty eight days beginning with the day on which the Order was made, subject to extension for periods of dissolution, prorogation or adjournment for more than four days.
Statutory Instruments
2012 No. 940
Landfill Tax
The Landfill Tax (Qualifying Material) (Amendment) Order 2012
Made
26th March 2012
Laid before the House of Commons
27th March 2012
Coming into force
1st April 2012
Citation, commencement and effect
1. 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.
Amendment of previous Order
2. The Schedule to the Landfill Tax (Qualifying Material) Order 2011( 3 ) 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. ”
Angela Watkinson
Michael Fabricant
Two of the Lords Commissioners of Her Majesty’s Treasury
26th March 2012
1996 c. 8 . Subsections 42(4) to (6) were substituted for section 42(4) of the Finance Act 1996 (c. 8) by section 24 of the Finance (No. 3) Act 2010 (c. 33) . There are other amendments to section 42, but none is relevant.
Landfill tax was under the care and management of the Commissioners of Customs and Excise under section 39(2) of the Finance Act 1996. The functions of the Commissioners for Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11) . Section 50(1) of that Act provides that, in so far as is appropriate in consequence of section 5, a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.