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Statutory Instruments

2014 No. 707

Landfill Tax

The Landfill Tax (Amendment) Regulations 2014

Made

18th March 2014

Laid before the House of Commons

19th March 2014

Coming into force

1st April 2014

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 2014 and come into force on 1st April 2014.

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 “6.8” substitute “5.1”.

(2) Paragraph 1 only has effect for contribution years( 3 ) beginning on or after 1st April 2014.

Nick Lodge

Ruth Owen

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

18th March 2014

( 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 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 in an enactment 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. 2003/605 , 2013/658 .

( 3 )

“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 .

Status: This is the original version (as it was originally made).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 2014 (2014/707)

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