The Landfill Tax (Amendment) Regulations 2004

• Citation: S.I. 2004/769
• Sections: 3

Section 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.

Section 2

For the definition of “transfer note” in regulation 2(1) of the Landfill Tax Regulations 1996 substitute—

“transfer note” is a transfer note within the meaning of–

the Environmental Protection (Duty of Care) Regulations 1991 ; or

the Controlled Waste (Duty of Care) Regulations (Northern Ireland) 2002 ;

Section 3

For “6.5” in regulation 31(3) of the Landfill Tax Regulations 1996 substitute “6.8”.