Statutory Instruments
2004 No. 769
LANDFILL TAX
The Landfill Tax (Amendment) Regulations 2004
Made
17th March 2004
Laid before the House of Commons
17th March 2004
Coming into force-
Regulations 1 and 3
1st April 2004
Regulation 2
1st May 2004
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 51(1), 52(1), 53(1) and (4) of, and paragraphs 2(1) and (3) of Schedule 5 to, the Finance Act 1996( 1 ), hereby make the following regulations:
1. —(1) These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2004.
(2) Except for regulation 2, which comes into force on 1st May 2004, these Regulations come into force on 1st April 2004.
2. For the definition of “transfer note” in regulation 2(1) of the Landfill Tax Regulations 1996 ( 2 ) substitute—
“ “transfer note” is a transfer note within the meaning of–
3. For “6.5” in regulation 31(3) of the Landfill Tax Regulations 1996 substitute “6.8”.
M J Hanson
Commissioner of Customs and Excise
New King’s Beam House 22 Upper Ground London SE1 9PJ
17th March 2004
1996 c. 8 ; section 71(2) provides that any power to make regulations under Part 3 of the Act shall be exercisable by the Commissioners and section 70(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise.
S.I.1996/1527 ; relevant amending instruments are S.I. 1999/3270 , 2003/605 .
S.I.1991/2839 , to which there are amendments not relevant to these Regulations.
S.R. (NI) 2002 No 271 .