The Landfill Tax (Amendment) (No. 2) Regulations 2015
These Regulations amend the Landfill Tax Regulations 1996 (S.I. 1996/1527) and provide for information to be given to the Commissioners for Her Majesty’s Revenue and Customs about fines that fail the LOI test provided for in the Landfill Tax (Qualifying Fines) Order 2015 (S.I. 2015/845) (‘the Order’), which sets out what fines are qualifying fines and conditions that must be met for treating fines as qualifying fines.
Lifecycle
Department
Made
26 Mar 2015
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In force
01 Apr 2015
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 71(9) of, and of paragraphs 2, 2A, 2B, 2C and 23 of Schedule 5 to, the Finance Act 1996, make the following Regulations:
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