# The Landfill Tax (Amendment) (No. 3) Regulations 2015

S.I. 2015/1453 · made 1 July 2015

These Regulations amend the Landfill Tax Regulations 1996 (S.I. 1996/1527) to replace or to augment references to the Landfill Tax (Qualifying Fines) Order 2015 (S.I. 2015/845) with references to the Landfill Tax (Qualifying Fines) (No. 2) Order 2015 (S.I. 2015/1385). They reflect the fact that the Landfill Tax (Qualifying Fines) Order 2015 has lapsed and the Landfill Tax (Qualifying Fines) (No. 2) Order 2015 has come into effect.

Made under: Finance Act 1996 (Section 71, Schedule 5 paragraph 2, Schedule 5 paragraph 2A, Schedule 5 paragraph 2B, Schedule 5 paragraph 2C)

PDFs: Printed copy https://openlegislation.uk/landfill-tax-amendment-no-3-regulations-2015/pdf/uksi_20151453_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/landfill-tax-amendment-no-3-regulations-2015/pdf/uksiem_20151453_en.pdf

## Introductory text

Landfill Tax, England And Wales
Landfill Tax, Northern Ireland
Made 1st July 2015
Laid before the House of Commons 1st July 2015
Coming into force 2nd July 2015
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 71(9) of, and of paragraphs 2, 2A, 2B and 2C of Schedule 5 to, the Finance Act 1996, make the following Regulations:

## 1 Citation and commencement

These Regulations may be cited as the Landfill Tax (Amendment) (No. 3) Regulations 2015 and come into force on 2nd July 2015.

## 2 Amendments to the Landfill Tax Regulations 1996

The Landfill Tax Regulations 1996 are amended as follows—
(a) in regulation 2(1) (interpretation), in the definition of “LOI test”, after “the Landfill Tax (Qualifying Fines) Order 2015” insert “or the Landfill Tax (Qualifying Fines) (No. 2) Order 2015”; and
(b) in regulation 16ZA(1)(b)(i) (information relating to qualifying fines), for “the Landfill Tax (Qualifying Fines) Order 2015” substitute “the Landfill Tax (Qualifying Fines) (No. 2) Order 2015”.

## Signature

Jim Harra
Edward Troup
Two of the Commissioners for Her Majesty’s Revenue and Customs
1st July 2015

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Landfill Tax Regulations 1996 (S.I. 1996/1527) to replace or to augment references to the Landfill Tax (Qualifying Fines) Order 2015 (S.I. 2015/845) with references to the Landfill Tax (Qualifying Fines) (No. 2) Order 2015 (S.I. 2015/1385). They reflect the fact that the Landfill Tax (Qualifying Fines) Order 2015 has lapsed and the Landfill Tax (Qualifying Fines) (No. 2) Order 2015 has come into effect.
A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.

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Source: https://www.legislation.gov.uk/uksi/2015/1453 (the official version)
Page: https://openlegislation.uk/landfill-tax-amendment-no-3-regulations-2015
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.