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Statutory Instruments
LANDFILL TAX
Made
12th August 1996
Laid before the House of Commons
12th August 1996
Coming into force
2nd September 1996
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by paragraphs 13(1) and (6) of Schedule 5 to the Finance Act 1996(1) and of all other powers enabling them in that behalf, hereby make the following Regulations:
1996 c. 8; section 71(2) provides that any power to make regulations under PART III of the Act shall be exercisable by the Commissioners and section 70(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise.
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