{
  "url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2002/introduction",
  "json_url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2002/introduction.json",
  "legislation": "uksi/2002/1",
  "legislation_title": "The Landfill Tax (Amendment) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2002",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "LANDFILL TAX\nMade 3rd January 2002\nLaid before the House of Commons 7th January 2002\nComing into force 1st February 2002\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 51(1), 53(1), 62(1) and 62(2) 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 62 was amended by the Finance Act 2000 (c. 17), section 141; 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/2002/1/introduction",
    "retrieved_at": "2026-10-29T07:17:09.707490+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."
}