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The Landfill Tax (Miscellaneous Provisions) Regulations 2018

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  1. Introductory Text

  2. 1.Citation, commencement and effect

  3. 2.Disposals of material not made at a landfill site

  4. 3.Amendments to the Landfill Tax Regulations 1996

  5. 4.In regulation 2 (interpretation), in paragraph (1)—

  6. 5.In regulation 4 (notification of liability to be registered)—

  7. 6.After regulation 6, insert— Registration: taxable activities at places other...

  8. 7.In regulation 7 (transfer of a going concern)—

  9. 8.In regulation 9 (bankruptcy or incapacity of registrable person), in...

  10. 9.For regulation 10 (interpretation), substitute— Interpretation (1) In this Part, an accounting period of a registered...

  11. 10.In regulation 11 (making of returns), in paragraphs (1), (2)...

  12. 11.In regulation 12 (landfill tax account), in paragraph (1), for...

  13. 12.In regulation 13 (correction of errors), in paragraphs (2), (4),...

  14. 13.In regulation 16 (records)— (a) in the heading, after “Records”,...

  15. 14.After regulation 16, insert— Records: taxable activities at places other...

  16. 15.In regulation 16ZA (information relating to qualifying fines), in paragraph...

  17. 16.In regulation 16A (information areas), in paragraph (2), omit “as...

  18. 17.In regulation 18 (scope), in paragraph (1), after “credit”, insert...

  19. 18.In regulation 20 (payments in respect of credit), in paragraph...

  20. 19.In regulation 21 (entitlement to credit)— (a) in paragraph (4)(c),...

  21. 20.(1) After the heading “PART X”, insert the new sub-heading...

  22. 21.In regulation 41 (scope)— (a) for “Part”, substitute “Chapter”; and...

  23. 22.After regulation 44 (agreed methods)— (a) insert the sub-heading “CHAPTER...

  24. Signature

  25. Explanatory Note

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