Statutory Instruments
2013 No. 658
Landfill Tax
The Landfill Tax (Amendment) Regulations 2013
Made
19th March 2013
Laid before the House of Commons
20th March 2013
Coming into force
1st April 2013
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) of the Finance Act 1996( 1 ).
Citation and commencement
1. These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2013 and come into force on 1st April 2013.
Amendment of the Landfill Tax Regulations 1996
2.The Landfill Tax Regulations 1996( 2 ) are amended as follows.
3. —(1) In regulation 31(3) (entitlement to credit) for “5.6” substitute “6.8”.
(2) Paragraph 1 only has effect for contribution years( 3 ) beginning on or after 1st April 2013.
4. In regulation 33(1B)(c)( 4 ) (bodies eligible for approval) for “for being a charity trustee” to the end substitute “from being a charity trustee or a trustee for a charity by virtue of section 178 of the Charities Act 2011( 5 );”.
Edward Troup
Jim Harra
Two of the Commissioners for Her Majesty’s Revenue and Customs
19th March 2013
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 , 2012/885 .
“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 .
Regulation 33(1B)(c) was inserted by S.I. 1999/3270 .
1993 c. 10 . This Act was repealed by section 354 and Schedule 10 to the Charities Act 2011.