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The Landfill Tax (Amendment) Regulations 2012

S.I. 2012/885 · Made 20 March 2012

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Landfill Tax

Made 20th March 2012

Laid before the House of Commons 21st March 2012

Coming into force 1st April 2012

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 1996f1.

Annotations to the whole text

Footnotes

f1

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 section 70(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise. The relevant functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1)(b) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of the latter Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

Contents

  1. 1Citation and commencement
  2. 2Entitlement to credit
  3. Signature
  4. Explanatory note

1Citation and commencement

These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2012 and come into force on 1st April 2012.

2Entitlement to credit

(1)

In regulation 31(3) of the Landfill Tax Regulations 1996f1 (entitlement to credit) for “6.2” substitute “5.6”.

(2)

Paragraph 1 only has effect for contribution yearsf2 beginning on or after 1st April 2012.

Signature

Stephen Banyard

Simon Bowles

Two of the Commissioners for Her Majesty’s Revenue and Customs

20th March 2012

Explanatory note

(This note is not part of the Regulations)

These Regulations, which come into force on 1st April 2012, 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 6.2% to 5.6% for contribution years beginning on or after 1st April 2012.

A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.