Schedule 15 of the Finance Act 2015
1 April 2015
Waste - England and Wales
Schedule 15 of the Finance Act 2015 revises the Finance Act 1996 to allow the disposal of qualifying fines eligible at the lower (inert) rate of landfill tax. Qualifying fines are those composed of a mixture of qualifying material and non-qualifying material within prescribed proportions satisfying all applicable conditions, as defined by way of an order.