{
  "url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2007/introduction",
  "json_url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2007/introduction.json",
  "legislation": "uksi/2007/965",
  "legislation_title": "The Landfill Tax (Amendment) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "landfill tax\nMade 22nd March 2007\nLaid before the House of Commons 22nd March 2007\nComing into force 1st April 2007\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), 53(4)(a), (b), (c) and (ca) and 71(9) 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. Section 53(4)(ca) of the 1996 Act was added by a resolution passed by the House of Commons on 21st March 2007 under the Provisional Collection of Taxes Act 1968 (c.2), section 5(1).The resolution is given provisional statutory effect by sections 1 and 5 of the 1968 Act. It will cease to have effect if the resolution is not agreed to by a confirmatory resolution of the House of Commons passed within the next ten days on which the House sits after the resolution under section 5(1) was passed. If it is given a confirmatory resolution, the resolution has effect for a period ending on 5th August 2007 but will cease to have effect thereafter unless re-enacted in the Finance Act 2007.Relevant amendments were made to section 1 of the 1968 Act by the Finance Act 1998 (c.36), section 148(1) and the Finance (No. 2) Act 1997 (c.58), section 50."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/965/introduction",
    "retrieved_at": "2026-10-29T03:56:38.005611+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."
}