The Landfill Tax (Site Restoration, Quarries and Pet Cemeteries) Order 2005
This Order, which comes into force on 6th April 2005, makes amendments to certain sections of the Finance Act 1996 (“the Act”) relating to exemptions. These amendments are required following the amendment to section 66 of the Act which added to the categories of landfill site land in relation to which a permit under regulations under section 2 of the Pollution Prevention and Control Act 1999 or under regulations under Article 4 of the Environment (Northern Ireland) Order 2002 is in force.