§ .—(1) A disposal is not a taxable disposal for the purposes of this Part if—
- (a) the disposal is of material consisting entirely of the remains of dead domestic pets, and
- (b) the landfill site at which the disposal is made fulfils the test set out in subsection (2) below.
§ (2) The test is that during the relevant period—
- (a) no landfill disposal was made at the site, or
- (b) the only landfill disposals made at the site were of material consisting entirely of the remains of dead domestic pets.
§ (3) For the purposes of subsection (2) above the relevant period—
- (a) begins with 1st October 1996 or (if later) with the coming into force in relation to the site of the licence or resolution mentioned in section 60 below, and
- (b) ends immediately before the disposal mentioned in subsection (1) above.'.—[Mr. Heathcoat-Amory.]
§ Brought up, read the First and Second time, and added to the Bill.