This Order lists material in column 2 of the Schedule to this Order which shall be qualifying material for the purpose of section 42 of the Finance Act 1996. That section provides for a lower rate of landfill tax to be charged where the material disposed of consists entirely of qualifying material. The material listed in column 2 of the Schedule must not be treated as qualifying material unless any condition set out alongside the description of the material in column 3 is met.
Amended by: Landfill Tax (Qualifying Material) (Amendment) Order 2012 (S.I. No. 940 of 2012). (2012-03-26)
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