Introductory text

LANDFILL TAX

Made 17th March 2004

Laid before the House of Commons 17th March 2004

Coming into force-

Regulations 1 and 3 1st April 2004

Regulation 2 1st May 2004

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 51(1), 52(1), 53(1) and (4) of, and paragraphs 2(1) and (3) of Schedule 5 to, the Finance Act 1996^f1, hereby make the following regulations:

Annotations

Footnotes

f1: 1996 c. 8; section 71(2) provides that any power to make regulations under Part 3 of the Act shall be exercisable by the Commissioners and section 70(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise.