# The Landfill Tax (Amendment) Regulations 2008, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations, which come into force on 1st April 2008, amend the Landfill Tax Regulations 1996 (S.I. 1996/1527) (“the principal Regulations”).
Regulation 2 amends regulation 31(3) of the principal Regulations. The maximum credit a landfill site operator may claim, in respect of qualifying contributions made, against their annual landfill tax liability is changed from 6.6% to 6.0%.
Regulations 3(2) and 3(4) amend regulation 33A of the principal Regulations. They extend the period of time an approved body has for submitting any financial details that may be required under regulations 33A(1)(h), (1)(ha) and (1)(hb). Regulation 3(3) makes a consequential amendment to regulation 33A(1)(i) to maintain the 14 day period for submitting financial accounts to the regulatory body.
Regulation 4(2) revokes regulation 34(1)(e) of the principal Regulations which enabled the regulatory body to revoke the approval of an approved body that failed to comply with the requirements of regulation 33A(1). Regulation 4(3) makes amendments consequential on those made by regulations 4(2) and 5.
Regulation 5, amends regulation 35 of the principal Regulations. It enables the Commissioners for Her Majesty’s Revenue and Customs to revoke the approval of an approved body that fails to comply with any requirement of regulation 33A(1).
A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

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Source: https://www.legislation.gov.uk/uksi/2008/770/note (the official version)
Page: https://openlegislation.uk/landfill-tax-amendment-regulations-2008/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.