Regulation 1 Citation commencement and interpretation

These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2007 and come into force on 1^st April 2007.

In these Regulations—

• “the Principal Regulations” means the Landfill Tax Regulations 1996^f1;

• “the 2003 Regulations” means the Landfill Tax (Amendment) Regulations 2003^f2.