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

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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:

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 16 Mar 2016 · 40 KB

Instrument

application/pdf · 16 Mar 2016 · 36 KB