Article 6 Landfill Tax Credit Scheme Regulator

Section 8(1) of the Government Resources and Accounts Act 2000 shall apply in relation to relevant documents held or controlled by a body that is or was the regulatory body for the Landfill Tax Credit Scheme.

For the purposes of this article, the regulatory body for the Landfill Tax Credit Scheme is the body approved under regulation 35 of the Landfill Tax Regulations 1996^f1 to carry out the functions prescribed by regulation 34(1) of those Regulations as amended from time to time.

In paragraph (1) “relevant documents” means documents that relate to the functions carried out by the regulatory body for the Landfill Tax Credit Scheme.