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Statutory Instruments

2010 No. 924

Landfill Tax

The Landfill Tax (Amendment) Regulations 2010

Made

23rd March 2010

Laid before the House of Commons

24th March 2010

Coming into force

1st April 2010

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 51(1), 53(1) and 53(4)(a) of the Finance Act 1996( 1 ).

1. These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2010 and come into force on 1st April 2010.

2. In regulation 31(3) of the Landfill Tax Regulations 1996 ( 2 ) (entitlement to credit) for “6.0” substitute “5.5”.

Steve Lamey

Bernadette Kenny

Two of the Commissioners for Her Majesty’s Revenue and Customs

23rd March 2010

( 1 )

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. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11) . Section 50(1) of the latter Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

( 2 )

S.I. 1996/1527 ; relevant amending instruments are S.I. 1999/3270 , 2008/770 .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Landfill Tax (Amendment) Regulations 2010 (2010/924)
Version from: original only

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