L00002 ICI Chemicals and Polymers Ltd v C & E Comrs[1998] V & DR 310Landfill tax - whether a co-product of an industrial process used to construct cells for the containment of contaminated waste itself constitutes waste for the purposes of FA 1996 s 64The appellant company produced anhydrous calcium sulphate (known as andricite) as a co-product in one of its industrial processes. This product was used for the containment of contaminated waste, particularly mercury. Thus, the appellant argued, andricite was not being discarded as waste, and was therefore not subject to landfill tax.The tribunal approved Berridge Incinerators v
[1998] V & DR 310
Landfill tax - whether a co-product of an industrial process used to construct cells for the containment of contaminated waste itself constitutes waste for the purposes of FA 1996 s 64
The appellant company produced anhydrous calcium sulphate (known as andricite) as a co-product in one of its industrial processes. This product was used for the containment of contaminated waste, particularly mercury. Thus, the appellant argued, andricite was not being discarded as waste, and was therefore not subject to landfill tax.
The tribunal approved Berridge Incinerators v
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.