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

—

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:

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 27 Mar 2015 · 25 KB

Instrument

application/pdf · 27 Mar 2015 · 43 KB