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)
Authors and Publishers
The United Kingdom has historically played a leading role in developing parliamentary democracy and in advancing literature and science. At its zenith in the 19th century, the British Empire stretched over one-fourth of the earth's surface. The first half of the 20th century saw the UK's strength seriously depleted in two world wars and the Irish Republic's withdrawal from the union. The second half witnessed the dismantling of the Empire and the UK rebuilding itself into a modern and prosperous European nation.