{
  "url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2005/introduction",
  "json_url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2005/introduction.json",
  "legislation": "uksi/2005/759",
  "legislation_title": "The Landfill Tax (Amendment) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2005",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "LANDFILL TAX\nMade 16th March 2005\nLaid before the House of Commons 16th March 2005\nComing into force in accordance with regulation 1\nThe Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 51(1) and (5), 53 (1) and (4), and 62 (1) and (2) of 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/2005/759/introduction",
    "retrieved_at": "2026-10-29T05:03:26.014381+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."
}