{
  "url": "https://openlegislation.uk/landfill-tax-amendment-regulations-1998/introduction",
  "json_url": "https://openlegislation.uk/landfill-tax-amendment-regulations-1998/introduction.json",
  "legislation": "uksi/1998/61",
  "legislation_title": "The Landfill Tax (Amendment) Regulations 1998",
  "legislation_url": "https://openlegislation.uk/landfill-tax-amendment-regulations-1998",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "LANDFILL TAX\nMade 20th January 1998\nLaid before the House of Commons 21st January 1998\nComing into force 11th February 1998\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by paragraph 3(1), (3), (4), (5), (6) and (7) of Schedule 5 to the Finance Act 1997 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": "1997 c. 16; paragraph 1(3) of Schedule 5 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/1998/61/introduction",
    "retrieved_at": "2026-10-29T11:39:20.556727+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."
}