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Statutory Instrument

The Landfill Tax (Amendment) Regulations 2013

Citation
S.I. 2013/658
As at
Sections
4
Section 1Citation and commencement

These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2013 and come into force on 1st April 2013.

Section 2Amendment of the Landfill Tax Regulations 1996

The Landfill Tax Regulations 1996 are amended as follows.

Section 3Amendment of the Landfill Tax Regulations 1996

(1) In regulation 31(3) (entitlement to credit) for “5.6” substitute “6.8”.

(2) Paragraph 1 only has effect for contribution years beginning on or after 1st April 2013.

Section 4Amendment of the Landfill Tax Regulations 1996

In regulation 33(1B)(c) (bodies eligible for approval) for “for being a charity trustee” to the end substitute “from being a charity trustee or a trustee for a charity by virtue of section 178 of the Charities Act 2011 ;”.

4 sections

Cite this legislation

The Landfill Tax (Amendment) Regulations 2013 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2013-658

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

OGL-3

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