Statutory Instruments
2005 No. 759
LANDFILL TAX
The Landfill Tax (Amendment) Regulations 2005
Made
16th March 2005
Laid before the House of Commons
16th March 2005
Coming into force in accordance with regulation 1
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 51(1) and (5), 53 (1) and (4), and 62 (1) and (2) of the Finance Act 1996 ( 1 ), hereby make the following regulations:
1. —(1) These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2005.
(2) Except for regulations 3 and 5, which come into force on 6th April 2005, these Regulations come into force on 1st April 2005.
2. The Landfill Tax Regulations 1996( 2 ) are amended as follows.
3. In regulation 21(4)(a) for “or resolution” substitute “, resolution or permit”.
4. In regulation 31(3) for “6.8” substitute “6”.
5. After regulation 38(5)(ac)(iii) insert–
“ (iv) a permit authorising the disposal of waste on or in land; ” .
Michael Hanson
Commissioner of Customs and Excise
16th March 2005
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.2002/1 , 2004/769 .
Section 66 was amended by the Pollution Prevention and Control Act 1999 (c. 24) , Schedule 2, paragraph 19 and the Environment (Northern Ireland) Order 2002 (S.I. 2002/3153 (N.I.7) , Schedule 5, paragraph 5.