{
  "url": "https://openlegislation.uk/landfill-tax-amendment-no-2-regulations-2003/introduction",
  "json_url": "https://openlegislation.uk/landfill-tax-amendment-no-2-regulations-2003/introduction.json",
  "legislation": "uksi/2003/2313",
  "legislation_title": "The Landfill Tax (Amendment) (No. 2) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/landfill-tax-amendment-no-2-regulations-2003",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "LANDFILL TAX\nMade 5th September 2003\nLaid before the House of Commons 8th September 2003\nComing into force 1st October 2003\nThe Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 51(1) and 53(1) of the Finance Act 1996, hereby make the following regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1996 c. 8; section 71(2) provides that any power to make regulations under Part III of the Act shall be exercisable by the Commissioners and section 70(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2313/introduction",
    "retrieved_at": "2026-10-29T05:59:55.988001+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}