{
  "url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2004/introduction",
  "json_url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2004/introduction.json",
  "legislation": "uksi/2004/769",
  "legislation_title": "The Landfill Tax (Amendment) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2004",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "LANDFILL TAX\nMade 17th March 2004\nLaid before the House of Commons 17th March 2004\nComing into force-\nRegulations 1 and 3 1st April 2004\nRegulation 2 1st May 2004\nThe 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, 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 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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/769/introduction",
    "retrieved_at": "2026-10-29T05:29:24.930950+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."
}