The Landfill Tax (Amendment) Regulations 2017

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Statutory Instrument

The Landfill Tax (Amendment) Regulations 2017

Citation

S.I. 2017/332

As at

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Sections

Source

legislation.gov.uk (The National Archives)

View on legislation.gov.uk

Section 1Citations, commencement, interpretation and effect

(1) These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2017 and come into force on 1st April 2017.
(2) In these Regulations “contributions year” has the meaning specified in regulation 31(4) of the Landfill Tax Regulations 1996 .
(3) The amendment made by regulation 3 has effect for contribution years commencing on or after 1st April 2017.

Section 2Amendment of the Landfill Tax Regulations 1996

The Landfill Tax Regulations are amended as follows.

Section 3Amendment of the Landfill Tax Regulations 1996

In Regulation 31(3) (entitlement to credit) for “4.2” substitute “5.3”.

3 sections

Cite this legislation

The Landfill Tax (Amendment) Regulations 2017 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2017-332

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

OGL-3

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