{
  "url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2002",
  "json_url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2002.json",
  "id": "uksi/2002/1",
  "title": "The Landfill Tax (Amendment) Regulations 2002",
  "short_title": "Landfill Tax 2002",
  "long_title": "These Regulations, which come into force on 1st February 2002, amend the Landfill Tax Regulations 1996 to provide that the temporary holding of material pending its use for site restoration purposes at the landfill site at which the disposal was made, or pending it being sorted, is not a taxable disposal. They also correct a drafting error.",
  "citation": "S.I. 2002/1",
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/2002/1",
    "retrieved_at": "2026-10-29T07:17:09.707490+00:00"
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
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}