- Latest available (Revised)
- Original (As made)
The Landfill Tax Regulations 1996
You are here:
- 1996 No. 1527
- PART II
- Regulation 4
What Version
Status:
This is the original version (as it was originally made). UK Statutory Instruments are not carried in their revised form on this site.
Notification of liability to be registered
4.—(1) A person who is required by section 47(3) of the Act to notify the Commissioners of his intention to carry out taxable activities shall do so on the form numbered 1 in the Schedule to these Regulations.
(2) Where the notification referred to in this regulation is made by a person who operates or intends to operate more than one landfill site, it shall include the particulars set out on the form numbered 2 in the Schedule to these Regulations.
(3) Where the notification referred to in this regulation is made by a partnership, it shall include the particulars set out on the form numbered 3 in the Schedule to these Regulations.
(4) The notification referred to in this regulation shall be made within 30 days of the earliest date after 1st August 1996 on which the person either forms or continues to have the intention to carry out taxable activities.
Options/Help
Print Options
Print The Whole Instrument
Print The Whole Part
Print This Section only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once