SCHEDULE 60 Landfill Tax: Prescribed Landfill Site Activities
Finance Act 2009 (2009 c 10) | Legislation

SCHEDULE 60 Landfill Tax: Prescribed Landfill Site Activities

Section 119

Introduction

1

Part 3 of FA 1996 (landfill tax) is amended as follows.

Prescribed landfill site activities to be treated as disposals

2

After section 65 insert—

“65A Prescribed landfill site activities to be treated as disposals

(1)     An order may prescribe a landfill site activity for the purposes of this section.

(2)     If a prescribed landfill site activity is carried out at a landfill site, the activity is to be treated—

(a)     as a disposal at the landfill site of the material involved in the activity,

(b)     as a disposal of that material as waste, and

(c)     as a disposal of that material made by way of landfill.

(3)     Connected provision may be made by order.

(4)     Provision may be made under this section in such way as the Treasury think fit.

(5)     An order under subsection (1) may prescribe a landfill site activity by reference to conditions.

(6)     Those conditions may, in particular, relate to either or both of the following—

(a)     whether the landfill site activity is carried out in a designated area of a landfill site, and

(b)     whether there

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