# The Landfill Tax (Amendment) Regulations 2011

S.I. 2011/894 · made 22 March 2011

These Regulations, which come into force on 1st April 2011, 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-2011/pdf/uksi_20110894_en.pdf; Explanatory Memorandum https://openlegislation.uk/landfill-tax-amendment-regulations-2011/pdf/uksiem_20110894_en.pdf

## Introductory text

Landfill Tax
Made 22nd March 2011
Laid before the House of Commons 23rd March 2011
Coming into force 1st April 2011
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)(a) of the Finance Act 1996.

## 1 

These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2011 and come into force on 1st April 2011.

## 2 

In regulation 31(3) of the Landfill Tax Regulations 1996 (entitlement to credit) for “5.5” substitute “6.2”.

## Signature

Mike Eland
Steve Lamey
Two of the Commissioners for Her Majesty’s Revenue and Customs
22nd March 2011

## Explanatory note

(This note is not part of the Regulations)
These Regulations, which come into force on 1st April 2011, 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 against annual landfill tax liability, in respect of qualifying contributions made, is changed from 5.5% to 6.2%.
In line with government commitments, a Tax Information and Impact Note has not been prepared for this instrument as it gives effect to previously announced policy and it relates to routine changes to rates to a predetermined indexation formula.

---
Source: https://www.legislation.gov.uk/uksi/2011/894 (the official version)
Page: https://openlegislation.uk/landfill-tax-amendment-regulations-2011
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.