{
  "url": "https://openlegislation.uk/landfill-tax-amendment-regulations-1999/regulation-6",
  "json_url": "https://openlegislation.uk/landfill-tax-amendment-regulations-1999/regulation-6.json",
  "legislation": "uksi/1999/3270",
  "legislation_title": "The Landfill Tax (Amendment) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/landfill-tax-amendment-regulations-1999",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": null,
  "text": "In regulation 33—\n(a) in paragraph (1) for “A body is within this regulation if—” there shall be substituted “A body is eligible to be approved if—”;\n(b) for paragraph (1)(e) there shall be substituted;\n“(e) it is precluded from applying any of its funds for the benefit of any of the persons—\n(i) who have made qualifying contributions to it, or\n(ii) who were a contributing third party in relation to such contributions,\nexcept that such persons may benefit where they belong to a class of persons that benefits generally;”;\n(c) the word “and” after paragraph (1)(e) shall be omitted;\n(d) for paragraph (1)(f) there shall be substituted—\n“(f) it is not controlled by one or more of the persons and bodies listed in paragraphs (1A) and (1B) below;\n(g) none of the persons or bodies listed in paragraph (1B) below is concerned in its management; and\n(h) it pays to the regulatory body an application fee of £100 or such lesser sum as the regulatory body may require.”;\n(e) after paragraph (1) there shall be inserted—\n“(1A) The persons and bodies mentioned in paragraph (1)(f) above are:\n(a) a local authority;\n(b) a body corporate controlled by one or more local authorities;\n(c) a registered person;\n(d) a person connected with any of the persons or bodies mentioned in sub-paragraphs (a) to (c) above.\n(1B) The persons and bodies mentioned in paragraph 1(f) and (g) above are:\n(a) a person who controlled or was concerned in the management of a body the approval of which was revoked otherwise than under regulation 34(1)(ee);\n(b) a person who has been convicted of an indictable offence;\n(c) a person who is disqualified for being a charity trustee or a trustee for a charity by virtue of section 72 of the Charities Act 1993;\n(d) a person connected with any of the persons or bodies mentioned in sub-paragraphs (a) to (c) above;\n(e) a person who is incapable by reason of mental disorder.\n(1C) For the purpose of paragraph 1(B)(e) above, a person shall be treated as incapable by reason of mental disorder where—\n(a) in England and Wales, the judge has exercised any of his functions under Part VII of the Mental Health Act 1983;\n(b) in Scotland, the court has appointed a curator bonis, tutor or judicial factor; or\n(c) in Northern Ireland, the court has exercised any of its powers under Part VIII of the Mental Health (Northern Ireland) Order 1986 (whether or not by virtue of Article 97(2) of that Order),\nbut shall cease to be so treated where the judge or court concerned has made a finding that he is not or is no longer incapable of managing and administering his property and affairs.”;\n(f) after paragraph (2)(c) there shall be inserted—\n“(cc) for the purpose of encouraging the development of products from waste or the development of markets for recycled waste—\n(i) research and development,\n(ii) education, or\n(iii) collection and dissemination of information about the development of products from waste or the development of markets for recycled waste;”;\n(g) in paragraph (5) after “reuse of waste,” there shall be inserted “recycling of waste,”;\n(h) in paragraph (7)(b) the words “where the regulatory body has made the approval of the body subject to a condition to that effect,” shall be omitted;\n(i) in paragraph (9) for “a local authority, body corporate or registered person (in each case, “the person”)” there shall be substituted “a body or person (in either case, for the purposes of this paragraph, “the person”)”; and\n(j) for paragraph (10)(b) there shall be substituted—\n“(b) a term of an agreement made under—\n(i) section 106 of the Town and Country Planning Act 1990,\n(ii) section 75 of the Town and Country Planning (Scotland) Act 1997, or\n(iii) article 40 of the Planning (Northern Ireland) Order 1991,\nto which such a person is a party.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1993 c. 10."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1983 c. 20."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "S.I. 1986/595 (N.I.4)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "1990 c. 8."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "1997 c. 8."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "S.I. 1991/1220 (N.I. 11)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/3270/regulation/6",
    "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."
}