{
  "url": "https://openlegislation.uk/landfill-tax-amendment-regulations-1996/introduction",
  "json_url": "https://openlegislation.uk/landfill-tax-amendment-regulations-1996/introduction.json",
  "legislation": "uksi/1996/2100",
  "legislation_title": "The Landfill Tax (Amendment) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/landfill-tax-amendment-regulations-1996",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "LANDFILL TAX\nMade 12th August 1996\nLaid before the House of Commons 12th August 1996\nComing into force 2nd September 1996\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by paragraphs 13(1) and (6) of Schedule 5 to the Finance Act 1996 and of all other powers enabling them in that behalf, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1996 c. 8; section 71(2) provides that any power to make regulations under PART III of the Act shall be exercisable by the Commissioners and section 70(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2100/introduction",
    "retrieved_at": "2026-10-29T12:37:03.708645+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."
}