{
  "url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2004/note",
  "json_url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2004/note.json",
  "legislation": "uksi/2004/769",
  "legislation_title": "The Landfill Tax (Amendment) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2004",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Landfill Tax Regulations 1996 (S.I.1996/1527) (“the principal Regulations”).\nRegulation 2, which come into force on 1st May 2004, amends the definition of “transfer note” in regulation 2(1) of the principal Regulations to include transfer notes that are required in Northern Ireland.\nRegulation 3, which come into force on 1st April 2004, increases the maximum credit that landfill site operators may claim against their annual landfill tax liability in the scheme whereby operators are entitled to credit based on the contributions they give to approved bodies with objects concerned with the environment. Details of this scheme are to be found in Part 7 of the principal Regulations “Credit: bodies concerned with the environment”.\nA full regulatory impact assessment has not been produced for this instrument as it has no impact on the costs of business, charities or voluntary bodies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/769/note",
    "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."
}