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Statutory Instruments
Landfill Tax
Made
22nd July 2009
Laid before the House of Commons
23rd July 2009
Coming into force
1st September 2009
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of powers conferred by sections 49, 51 and 62 of and paragraphs 1A, 2 and 2A of part 1 of Schedule 5 to the Finance Act 1996(1).
1996 c. 8; paragraphs 1A and 2A of Part I of Schedule 5 were inserted by Schedule 60 to the Finance Act 2009 (c.10). Section 49 was amended and section 62 was omitted with savings by Schedule 60 to the Finance Act 2009. The powers to make regulations under Part III of the Finance Act 1996 are exercisable by “the Commissioners”. Section 70(1) defines “the Commissioners” as “the Commissioners of Customs and Excise”. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that in so far as it is appropriate in consequence of section 5 a reference, however expressed, to the Commissioners of Customs and Excise is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
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