{
  "url": "https://openlegislation.uk/landfill-tax-amendment-regulations-1999/introduction",
  "json_url": "https://openlegislation.uk/landfill-tax-amendment-regulations-1999/introduction.json",
  "legislation": "uksi/1999/3270",
  "legislation_title": "The Landfill Tax (Amendment) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/landfill-tax-amendment-regulations-1999",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "LANDFILL TAX\nMade 9th December 1999\nLaid before the House of Commons 9th December 1999\nComing into force 1st January 2000\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 51(1) and 53(1) of 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/1999/3270/introduction",
    "retrieved_at": "2026-10-29T09:32:50.843612+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."
}