The Landfill Tax (Amendment) Regulations 2012

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Statutory Instrument

Citation

S.I. 2012/885

As at

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Sections

Source

Section 1Citation and commencement

These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2012 and come into force on 1st April 2012.

Section 2Entitlement to credit

(1) In regulation 31(3) of the Landfill Tax Regulations 1996 (entitlement to credit) for “6.2” substitute “5.6”.

(2) Paragraph 1 only has effect for contribution years beginning on or after 1st April 2012.

2 sections

Cite this legislation

The Landfill Tax (Amendment) Regulations 2012 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2012-885

Contains public sector information licensed under the Open Government Licence v3.0.

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