The Landfill Tax (Material Removed from Water) Order 2007 No. 2909

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United Kingdom Statutory Instruments

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STATUTORY INSTRUMENTS

2007 No. 2909
LANDFILL TAX
The Landfill Tax (Material Removed from Water) Order 2007

	Made	8th October 2007
	Laid before the House of Commons	8th October 2007
	Coming into force	30th October 2007

The Treasury make the following Order in exercise of the power conferred by section 46(1) of the Finance Act 1996[1]:

1. This Order may be cited as the Landfill Tax (Material Removed from Water) Order 2007 and comes into force on 30th October 2007.

2. In section 43 of the Finance Act 1996 (material removed from water), after subsection (4), insert—

Dave Watts

Frank Roy
Two of the Lords Commissioners of Her Majesty's Treasury

8th October 2007

EXPLANATORY NOTE

(This note is not part of the Order)

This Order, which comes into force on 30th October 2007, amends section 43 of the Finance Act 1996. That section provides for an exemption from landfill tax for the disposal of waste removed from water.

Article 2 of the Order adds new subsection (5) to section 43. This exempts from landfill tax the disposal of material all of which comprises material that has been removed from water and other material that has been added to it so that it is not liquid waste.

A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

Notes:

[1] 1996 c.8.back

ISBN 978 0 11 078828 9

Prepared 11 October 2007

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