19 Amendments to the Landfill Tax Regulations 1996
In regulation 21 (entitlement to credit)—
(a) in paragraph (4)(c), omit “taxable” and after “has been made”, insert “at a UK landfill site”;
(b) in paragraph (7), after the definition of “screening bund”, omit the full stop, substitute a semi-colon and insert—

““UK landfill site” means—
(a) a landfill site;
(b) a landfill site in respect of which there is an authorisation in force at the time of the disposal within the meaning of section 12(1) of the Landfill Tax (Scotland) Act 2014; or
2014 asp 2.
(c) an authorised landfill site within the meaning of section 5 of the Landfill Disposals Tax (Wales) Act 2017.
2017 anaw 3. This provision and section 4 of the same Act will come into force on 1st April 2018 by virtue of S.I. 2018/35 (W. 11) (C. 6).”

; and
(c) after paragraph (7), insert—

“8 For the purposes of paragraph (4)(c) only, “disposal” shall be construed—
(a) when that disposal takes place in England or Northern Ireland, in accordance with the definition in regulation 2(1);
(b) in Scotland, in accordance with section 4 of the Landfill Tax (Scotland) Act 2014; or
(c) in Wales, in accordance with section 4 of the Landfill Disposals Tax (Wales) Act 2017.”

.