The Landfill Tax (Amendment) Regulations 2016
The Regulations make amendments to the Landfill Tax Regulations 1996 (S.I. 1996/1527), as amended, in order to make changes to the operation of the Landfill Communities Fund (the ‘LCF’). The changes made by these Regulations will only apply to payments made to approved bodies on or after 1st April 2016.
Lifecycle
Department
Made
16 Mar 2016
—
In force
01 Apr 2016
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 51(1) and 53(1), (2) and (4) of the Finance Act 1996, make the following Regulations:
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