000 01079cam a2200217 4500
001 WB3901-38
008 030108n2002 000 0 eng u
035 _a(Sirsi) u120951
245 _aRecycled aggregates exempt from landfill tax
260 _c2002
490 _aRICS Minerals and Waste Management Faculty News
_v20 December 2002, (1)
520 _aRecycled aggregates and fines used for road construction and tip covering at a landfill site are not subject to tax under the landfill tax, according to the recent CA ruling in "Parkwood Landfill v Commissioners of HM Customs & Excise" (2002). See ABS65453 for related article. Judgment available at www.courtservice.gov.uk/View.do?id=1428&searchTerm=&ascending=&index=0&maxIndex=199 www.rics.org/ricscms/bin/show?class=News&template=/includes/shownews.html&id=4501
590 _aWB
650 _aLANDFILL TAX
650 _aRECYCLED AGGREGATES
650 _aCUSTOMS AND EXCISE COMMISSIONERS V PARKWOOD LANDFILL LTD
650 _aWASTE RECYCLING
650 _aWASTE DISPOSAL
690 _aTAXATION
942 _n0
999 _c71900
_d71900