The Landfill Tax (Contaminated Land) Order 1996
This Order comes into force on 1 August 1996, except for article 4, which comes into force on the same day as section 54 of the Finance Act 1996 (review of Commissioners' decisions). The Order amends that Act in order to provide for an additional exemption from the new landfill tax, which Part III of that Act introduces. The exemption is in respect of disposals of waste material that has resulted from certain land reclamations.