Regulation 2 Amendments to the Landfill Tax Regulations 1996

The Landfill Tax Regulations 1996^f1 are amended as follows—

(a)

in regulation 2(1) (interpretation), in the definition of “LOI test”, after “the Landfill Tax (Qualifying Fines) Order 2015^f2” insert “or the Landfill Tax (Qualifying Fines) (No. 2) Order 2015^f3”; 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”.

Annotations

Footnotes

f1: S.I. 1996/1527, amended by S.I. 2004/769, S.I. 2009/1930, S.I. 2015/846. There are other amending instruments, but none is relevant.
f2: S.I. 2015/845, which lapsed on 14th June 2015.
f3: S.I. 2015/1385.