2012 No. 885
Landfill Tax
The Landfill Tax (Amendment) Regulations 2012
Made
Laid before the House of Commons
Coming into force
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)(a) of the Finance Act 19961.
Citation and commencement1
These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2012 and come into force on 1st April 2012.
Entitlement to credit2
1
In regulation 31(3) of the Landfill Tax Regulations 19962 (entitlement to credit) for “6.2” substitute “5.6”.
2
Paragraph 1 only has effect for contribution years3 beginning on or after 1st April 2012.
Stephen BanyardSimon BowlesTwo of the Commissioners for Her Majesty’s Revenue and Customs
EXPLANATORY NOTE
(This note is not part of the Regulations)