News Category: UK Waste Legislation and Guidance The Landfill Tax (Prescribed Landfill Site Activities) Order 2009 18 November 2009
This Order came into effect in September 2009 and prescribes certain landfill site activities which are now subject to landfill tax under the Section 65A of the Finance Act 1996. The activities include using material as temporary cover, creating haul roads, maintaining temporary hard standings and creating bunds. The Order is available here: http://www.opsi.gov.uk/si/si2009/pdf/uksi_20091929_en.pdf The Finance Act 1996 is available here: http://www.england-legislation.hmso.gov.uk/acts/acts1996/ukpga_19960008_en_1 |