BAILII is celebrating 24 years of free online access to the law! Would you
consider making a contribution?
No donation is too small. If every visitor before 31 December gives just £5, it
will have a significant impact on BAILII's ability to continue providing free
access to the law.
Thank you very much for your support!
[New search]
[Help]
2004 No. 769
LANDFILL TAX
The Landfill Tax (Amendment) Regulations 2004
| |
Made |
17th March 2004 | |
| |
Laid before the House of Commons |
17th March 2004 | |
| |
Coming into force- |
| |
Regulations 1 and 3 |
1st April 2004 | |
| |
Regulation 2 |
1st May 2004 | |
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 51(1), 52(1), 53(1) and (4) of, and paragraphs 2(1) and (3) of Schedule 5 to, the Finance Act 1996[1], hereby make the following regulations:
1.
- (1) These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2004.
(2) Except for regulation 2, which comes into force on 1st May 2004, these Regulations come into force on 1st April 2004.
2.
For the definition of "transfer note" in regulation 2(1) of the Landfill Tax Regulations 1996[2] substitute -
"
"transfer note" is a transfer note within the meaning of-
(a) the Environmental Protection (Duty of Care) Regulations 1991[3]; or
(b) the Controlled Waste (Duty of Care) Regulations (Northern Ireland) 2002[4];"
3.
For "6.5" in regulation 31(3) of the Landfill Tax Regulations 1996 substitute "6.8".
M J Hanson
Commissioner of Customs and Excise
New King's Beam House 22 Upper Ground London SE1 9PJ
17th March 2004
EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend the Landfill Tax Regulations 1996 (S.I.1996/1527) ("the principal Regulations").
Regulation 2, which come into force on 1st May 2004, amends the definition of "transfer note" in regulation 2(1) of the principal Regulations to include transfer notes that are required in Northern Ireland.
Regulation 3, which come into force on 1st April 2004, increases the maximum credit that landfill site operators may claim against their annual landfill tax liability in the scheme whereby operators are entitled to credit based on the contributions they give to approved bodies with objects concerned with the environment. Details of this scheme are to be found in Part 7 of the principal Regulations "Credit: bodies concerned with the environment".
A full regulatory impact assessment has not been produced for this instrument as it has no impact on the costs of business, charities or voluntary bodies.
Notes:
[1]
1996 c. 8; section 71(2) provides that any power to make regulations under Part 3 of the Act shall be exercisable by the Commissioners and section 70(1) defines "the Commissioners" as meaning the Commissioners of Customs and Excise.back
[2]
S.I.1996/1527; relevant amending instruments are S.I. 1999/3270, 2003/605.back
[3]
S.I.1991/2839, to which there are amendments not relevant to these Regulations.back
[4]
S.R. (NI) 2002 No 271.back
ISBN
0 11 048930 6
|
© Crown copyright 2004 |
Prepared
24 March 2004
|
BAILII:
Copyright Policy |
Disclaimers |
Privacy Policy |
Feedback |
Donate to BAILII
URL: http://www.bailii.org/uk/legis/num_reg/2004/20040769.html
