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The Landfill Tax Regulations 1996

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  1. Introductory Text

  2. PART I PRELIMINARY

    1. 1.Citation and commencement

    2. 2.Interpretation

    3. 3.Designation, direction or approval

  3. PART II REGISTRATION AND PROVISION FOR SPECIAL CASES

    1. 4.Notification of liability to be registered

    2. 5.Changes in particulars

    3. 6.Notification of cessation of taxable activities

    4. 6A.Registration: taxable activities at places other than a landfill site

    5. 7.Transfer of a going concern

    6. 8.Representation of unincorporated body

    7. 9.Bankruptcy or incapacity of registrable persons

  4. PART III ACCOUNTING, PAYMENT , RECORDS AND INFORMATION AREAS

    1. 10.Interpretation

    2. 11.Making of returns

    3. 12.Landfill tax account

    4. 13.Correction of errors

    5. 14.Claims for overpaid tax

    6. 14A.Interpretation of regulations 14A to 14H

    7. 14B.Reimbursement arrangements—general

    8. 14C.Reimbursement arrangements—provisions to be included

    9. 14D.Repayments to the Commissioners

    10. 14E.Records

    11. 14F.Production of records

    12. 14G.Undertakings

    13. 14H.Reimbursement arrangements made before 11th February 1998

    14. 15.Payment of tax

    15. 16.Records : landfill sites

    16. 16ZZA.Records: taxable activities at places other than landfill sites

    17. 16ZA.Information relating to qualifying fines

    18. 16A.Information areas

  5. PART IV CREDIT: GENERAL

    1. 17.Interpretation

    2. 18.Scope

    3. 19.Claims in returns

    4. 20.Payments in respect of credit

  6. PART V CREDIT: PERMANENT REMOVALS ETC.

    1. 21.Entitlement to credit

  7. PART VI CREDIT: BAD DEBTS

    1. 22.Interpretation

    2. 23.Scope

    3. 24.Amount of credit

    4. 25.Evidence required in support of claim

    5. 26.Records required to be kept

    6. 27.Attribution of payments

    7. 28.Repayment of credit

    8. 29.Writing off debts

  8. PART VII CREDIT: BODIES CONCERNED WITH THE ENVIRONMENT

    1. 30.Interpretation and general provisions

    2. 31.Entitlement to credit

    3. 32.Qualifying contributions

    4. 33.Bodies eligible for approval

    5. 33A.Obligations of approved bodies

    6. 34.Functions of the regulatory body

    7. 35.Functions of the Commissioners

    8. 36.Repayment of credit

  9. PART VIII LANDFILL INVOICES

    1. 37.Contents of a landfill invoice

  10. PART IX TEMPORARY DISPOSALS

    1. 38.Scope and effect

    2. 39.Disposals to be treated as exempt

    3. 40.Disposals to be treated as made at certain times

  11. PART X

    1. CHAPTER I

      1. 41.Scope

      2. 42.Basic method

      3. 43.Specified methods

      4. 44.Agreed methods

    2. CHAPTER II: DETERMINATION OF WEIGHT OF MATERIAL DISPOSED OF AT A PLACE OTHER THAN A LANDFILL SITE

      1. 44A.Scope

      2. 44B.Method

  12. PART XI SET-OFF OF AMOUNTS

    1. 45.Landfill tax amount owed to Commissioners

    2. 46.Landfill tax amount owed by Commissioners

    3. 47.No set-off where insolvency procedure applied

  13. PART XII DISTRESS AND DILIGENCE

    1. A48.In this Part— “Job Band” followed by a number between...

    2. 48.Distress

    3. 49.Diligence

  14. Signature

    1. SCHEDULE

  16. Explanatory Note

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