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1.—(1) These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2008 and come into force on 1st April 2008.

(2) In these Regulations “the principal Regulations” means the Landfill Tax Regulations 1996(1).

(1)

S.I. 1996/1527; relevant amending instruments are S.I. 1999/3270, 2007/965.