Part 8

Miscellaneous

Climate change levy and landfill tax

Landfill tax credit: withdrawing approval of environmental bodies
151
1
Part 3 of FA 1996 (landfill tax) is amended as follows.
2
In section 53(4)(d) (withdrawal of approval of environmental body or regulatory body), for “approval of an environmental body or the regulatory body to be withdrawn” substitute “ the withdrawal of approval of an environmental body by the Commissioners or by the regulatory body, and the withdrawal of approval of the regulatory body by the Commissioners, ”.
3
In section 54(1) (review of Commissioners' decisions), after paragraph (c) insert—
ca
a decision to withdraw approval of an environmental body under any provision contained in regulations by virtue of section 53(4)(d) above;
.
4
The amendments made by this section are treated as having come into force on 19 March 2008.