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Explanatory note

Original text. Later amendments are not shown.

(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.