The Landfill Tax (Amendment) Regulations 2008

• Citation: S.I. 2008/770
• Sections: 5

Section 1

(1) These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2008 and come into force on 1st April 2008.

(2) In these Regulations “the principal Regulations ” means the Landfill Tax Regulations 1996 .

Section 2

In regulation 31(3) of the principal Regulations (entitlement to credit) for “6.6” substitute “6.0”.

Section 3

(1) Amend regulation 33A of the principal Regulations (obligations of approved bodies) as follows.

(2) In paragraph (1)(h) for “14” substitute “28”.

(3) In paragraph (1)(i) for “day specified in paragraph (3)” substitute “fourteenth day following the day on which the request is made”.

(4) In paragraph (3) for “(1)(ha), (1)(hb) and (1)(i) is the fourteenth” substitute “(1)(ha) and (1)(hb) is the twenty-eighth”.

Section 4

(1) Amend regulation 34 of the principal Regulations (functions of the regulatory body) as follows.

(2) Omit paragraph (1)(e).

(3) In paragraphs (1)(h) and (1)(j) for “it has revoked” substitute “has been revoked under sub-paragraph (ee) or regulation 35(1)(h)”.

Section 5

(1) Amend regulation 35 of the principal Regulations (functions of the Commissioners) as follows.

(2) Omit “and” at the end of paragraph (1)(f).

(3) In paragraph (1)(g), for everything after “notices” substitute “under regulation 36; and”.

(4) After paragraph (1)(g) insert—

(h) may, with respect to the approval of a body approved under regulation 34(1)(a), revoke that approval if the approved body fails to comply with any requirement of regulation 33A(1).