{
  "url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2006/introduction",
  "json_url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2006/introduction.json",
  "legislation": "uksi/2006/865",
  "legislation_title": "The Landfill Tax (Amendment) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2006",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "LANDFILL TAX\nMade 22nd March 2006\nLaid before the House of Commons 22nd March 2006\nComing into force 1st April 2006\nThe 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:",
  "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 70(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise (however expressed) shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/865/introduction",
    "retrieved_at": "2026-10-29T04:33:24.278142+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."
}