The Landfill Tax (Amendment) (No. 3) Regulations 2015
These Regulations amend the Landfill Tax Regulations 1996 (S.I. 1996/1527) to replace or to augment references to the Landfill Tax (Qualifying Fines) Order 2015 (S.I. 2015/845) with references to the Landfill Tax (Qualifying Fines) (No. 2) Order 2015 (S.I. 2015/1385). They reflect the fact that the Landfill Tax (Qualifying Fines) Order 2015 has lapsed and the Landfill Tax (Qualifying Fines) (No. 2) Order 2015 has come into effect.
Lifecycle
Department
Made
01 Jul 2015
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In force
02 Jul 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 and 2C of Schedule 5 to, the Finance Act 1996, make the following Regulations:
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