The Landfill Tax (Qualifying Fines) Order 2015
This Order sets out the requirements of qualifying fines, and conditions that fines must satisfy in order to be treated as qualifying fines pursuant to sections 42(3A) and 63A(2) of the Finance Act 1996 (‘the Act’).
Lifecycle
Department
Made
26 Mar 2015
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In force
01 Apr 2015
Enabling power
The Treasury, in exercise of the powers conferred by sections 42(3A) and (3B) and 63A(2) to (5) of the Finance Act 1996, make the following Order:
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