The Landfill Tax Regulations 1996

Scope and effect

38.—(1) A disposal to which this Part applies—

(a)shall not be treated as made at the time when apart from this Part it would be regarded as made; and

(b)shall be treated as having been made—

(i)when it is treated as being an exempt disposal by virture of regulation 39, or

(ii)to the extent that it is not so treated, at the time when it is treated as having been made by virtue of regulation 40.

(2) This Part applies to a disposal where—

(a)an authorised person has designated an area (the designated area) for the purpose of this Part;

(b)material is disposed of in the designated area at a time when the designation has effect;

(c)the disposal is a temporary one pending all of the material being put to a qualifying use within the relevant period; and

(d)such other conditions as the Commissioners or an authorised person may specify for the purpose of this Part, whether generally or with regard to particular cases, are satisfied.

(3) A designation ceases to have effect if—

(a)notice to that effect is given in writing by the Commissioners or by an authorised person;

(b)any period for which the designation was to have effect by virtue of a condition specified in relation thereto expires;

(c)any disposal to which this Part does not apply (whether because it is not temporary or for some other reason) is made in the designated area; or

(d)a disposal is treated by virtue of regulation 40 as having been made at a certain time and all of the material comprised in that disposal is not removed from the designated area within seven days of that time.

(4) A use is a qualifying use if thereby the material is—

(a)recycled or incinerated;

(b)used (other than by way of a further disposal) at a place other than a relevant site; or

(c)sorted pending—

(i)its use at a place other than a relevant site, or

(ii)its disposal,

being a use or disposal, as the case may be, within the relevant period.

(5) For the purposes of paragraph (4) above—

(a)a use is not a qualifying use if it would constitute a breach of any condition relating to the use of the material to be disposed of which has been specified in relation to that designated area or generally;

(b)a relevant site is the landfill site at which the disposal was made or any other landfill site;

(c)the relevant period is the period of one year commencing with the date of the disposal or such other period as the Commissioners or an authorised person may approve or direct.