# The Landfill Tax (Amendment) Regulations 2006

S.I. 2006/865 · made 22 March 2006

These Regulations, which come into force on 1st April 2006, amend the Landfill Tax Regulations 1996 (S.I.1996/1527) (“the principal Regulations”).

Made under: Finance Act 1996 (Section 51, Section 53)

PDFs: Printed copy https://openlegislation.uk/landfill-tax-amendment-regulations-2006/pdf/uksi_20060865_en.pdf; Explanatory Memorandum https://openlegislation.uk/landfill-tax-amendment-regulations-2006/pdf/uksiem_20060865_en.pdf

## Introductory text

LANDFILL TAX
Made 22nd March 2006
Laid before the House of Commons 22nd March 2006
Coming into force 1st April 2006
The Commissioners for Her Majesty’s Revenue and Customs make the following regulations in exercise of the powers conferred by sections 51(1), 53(1) and 53(4) of the Finance Act 1996:

## 1 

These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2006 and come into force on 1st April 2006.

## 2 

In regulation 31(3) of the Landfill Tax Regulations 1996 for “6” substitute “6.7”.

## Signature

David Varney
Paul Gray
Two of the Commissioners for Her Majesty’s Revenue and Customs
22nd March 2006

## Explanatory note

(This note is not part of the Regulations)
These Regulations, which come into force on 1st April 2006, amend the Landfill Tax Regulations 1996 (S.I.1996/1527) (“the principal Regulations”).
They increase 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 thay 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”.
A full regulatory impact asessment has not been produced for this instrument as it has no impact on the costs of business, charities or voluntary bodies.

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Source: https://www.legislation.gov.uk/uksi/2006/865 (the official version)
Page: https://openlegislation.uk/landfill-tax-amendment-regulations-2006
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.