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The Landfill Tax (Miscellaneous Provisions) Regulations 2018

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Statutory Instruments

2018 No. 396

Landfill Tax, England

Landfill Tax, Northern Ireland

The Landfill Tax (Miscellaneous Provisions) Regulations 2018

Made

21st March 2018

Laid before the House of Commons

23rd March 2018

Coming into force

1st April 2018

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations, except regulation 2, in exercise of the powers conferred by sections 47(9), 47(9A), 47(9B), 49, 51, 68 and 71(9) of, and paragraph 2 of Schedule 5, to the Finance Act 1996(1), and now exercisable by them(2).

The Treasury, in exercise of the powers conferred by sections 46(1), 46(2) and 71(9) of the Finance Act 1996, make regulations 1 and 2.

(1)

1996 c. 8, as amended by section 42 of, and Schedule 12 to, the Finance Act 2018 (c. 3). The Finance Act 2018 amends sections 46(2), 47 and 49 of the Finance Act 1996 and inserts new sections 40A and 50A.

(2)

Under section 71(2) of the Finance Act 1996, any power to make regulations under Part 3 of that Act shall be exercisable by “the Commissioners”. Section 70(1) of that Act defines “the Commissioners” as those of Customs and Excise for the purposes of Part 3 of that Act. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of the latter Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

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