Landfill Tax (Qualifying Fines) Order 2015 (S.I. No. 845 of 2015).
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LEX-FAOC144162
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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, Fines must comprise qualifying material under the Landfill Tax (Qualifying Material) Order 2011. The material may only be mixed with an incidental amount of other material, must not be blended or mixed prior to, or following, its processing into fines, and it must not be hazardous waste.
