Statutory Instruments
2012 No. 885
Landfill Tax
The Landfill Tax (Amendment) Regulations 2012
Made
20th March 2012
Laid before the House of Commons
21st March 2012
Coming into force
1st April 2012
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 ).
Citation and commencement
1. These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2012 and come into force on 1st April 2012.
Entitlement to credit
2. —(1) In regulation 31(3) of the Landfill Tax Regulations 1996( 2 ) (entitlement to credit) for “6.2” substitute “5.6”.
(2) Paragraph 1 only has effect for contribution years( 3 ) beginning on or after 1st April 2012.
Stephen Banyard
Simon Bowles
Two of the Commissioners for Her Majesty’s Revenue and Customs
20th March 2012
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 relevant functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1)(b) 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.
S.I. 1996/1527 ; relevant amending instruments are S.I. 2003/605 , 2011/894 .
“Contribution year” is explained in regulations 31(4) and 31(5) of S.I. 1996/1527 , as amended by S.I. 1999/3270 , 2003/605 .