000			00993cab a2200241 4500
001			ABS57400
008			090401t1997 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u79845
041			_aeng
100			_aGarwood, S.
245			_aDigging beneath the surface
260			_c1997
350			_a0
490			_aEstates Gazette _v(9729) 19 July 1997, 116-118(3)
520			_aExplores how the introduction of the landfill tax has resulted in a lot of material being diverted towards unlicensed or exempt disposal activities, causing a large reduction in taxation revenue. Outlines key exemption activities under the Waste Management Licensing Regulations 1994. Considers the effect that the confusion over tax liabilitites has had on the take-up of brownfield developments.
650			_aBROWNFIELD SITES
650			_aLANDFILL TAX
650			_aWASTE DISPOSAL
650			_aWASTE MANAGEMENT LICENSING REGULATIONS 1994
690			_aTAXATION
942			_n0
948			_c24/07/1997
999			_c50240 _d50240