The Landfill Tax (Site Restoration and Quarries) Order 1999
This Order, which comes into force on 1st October 1999, amends the Finance Act 1996 (“the Act”) to provide two additional exemptions from landfill tax. The first exemption is for “qualifying material” (material listed in the Landfill Tax (Qualifying Material) Order 1996 (S.I. 1996/1528)) which is used for the purposes of restoring a landfill site. The second exemption is for “qualifying material” which is used for the purposes of filling existing or former quarries.