{
  "url": "https://openlegislation.uk/landfill-tax-amendment-no-3-regulations-2015/note",
  "json_url": "https://openlegislation.uk/landfill-tax-amendment-no-3-regulations-2015/note.json",
  "legislation": "uksi/2015/1453",
  "legislation_title": "The Landfill Tax (Amendment) (No. 3) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/landfill-tax-amendment-no-3-regulations-2015",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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.\nA Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1453/note",
    "retrieved_at": "2026-10-28T23:34:25.574375+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."
}