Legislation

30th March 2018

SI 2018/442

The Landfill Tax (Disposals of Material) Order 2018.  Comes into force 1st April. This Order gives effect to certain exemptions to Landfill Tax under amendments made to the Finance Act 1996.  It implements a revised system for determining what is a ‘taxable disposal’ for the purposes of landfill tax and provides that the disposal of certain types of material is taxed as if that disposal took place at a place other than a landfill site when such disposal cannot be permitted or licensed under environmental legislation.

27th March 2018

SI 2018/408

The Nuclear Security (Secretary of State Security Directions) Regulations 2018.  Coming into force 1st October.  These Regulations provide for the Secretary of State to give a direction to persons responsible for a civil nuclear site, nuclear or other radioactive material stored on part of a nuclear site, a nuclear construction site or other nuclear premises, the transport of nuclear material, or those persons holding sensitive nuclear information or equipment or software relating to uranium enrichment in response to certain types of urgent security threat. The power to direct arises where the Secretary of State is satisfied that those premises or that material or information is at risk from an imminent threat of terrorism, espionage, sabotage or theft. It also arises where the Secretary of State is satisfied that there is an imminent threat of sensitive nuclear information or equipment or software relating to uranium enrichment being compromised or disclosed.

23rd March 2018

SI 2018/395

The Aggregates Levy (General) (Amendment) Regulations 2018. Comes into force 1st April. These Regulations amend the Aggregates Levy (General) Regulations 2002 (SI 2002/761). The amendment to the definition of “disposed of to landfill” ensures that a credit remains available for the purposes of Aggregates Levy in respect of landfill disposals in any part of the United Kingdom, but that such disposal must be made at a landfill site that is authorised, licensed or permitted in accordance with environmental legislation.