Paragraph 37 The Landfill Tax Regulations 1996

The Landfill Tax Regulations 1996^f1 are amended (in relation to England and Wales) as follows.

In regulation 33(4), for sub-paragraphs (h), (i) and (j) substitute—

“(h)

an enforcement notice served under regulation 36 of the Environmental Permitting (England and Wales) Regulations 2007;

(i)

a suspension notice served under regulation 37 of those Regulations; or

(j)

an order under regulation 44 of those Regulations.”.

In regulation 38(5), omit sub-paragraph (ac)(ii).