Introductory text
Landfill Tax
Made 4th October 2010
Laid before the House of Commons 6th October 2010
Coming into force 1st November 2010
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 51(1), 53(1), 53(2)(c) and 53(3)(a) of the Finance Act 1996f1, make the following Regulations:
Annotations
Footnotes
- f1
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1996 c. 8; section 71(2) provides that any power to make regulations under Part 3 of the Act shall be exercisable by the Commissioners and section 70(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005. Section 50(1) of that Act provides that, in so far as is appropriate in consequence of section 5, a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.