# The Landfill Tax (Amendment) Regulations 2012

S.I. 2012/885 · made 20 March 2012

These Regulations, which come into force on 1st April 2012, 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-2012/pdf/uksi_20120885_en.pdf; Explanatory Memorandum https://openlegislation.uk/landfill-tax-amendment-regulations-2012/pdf/uksiem_20120885_en.pdf

## Introductory text

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 1996.

## 1 Citation and commencement

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

## 2 Entitlement to credit

(1) In regulation 31(3) of the Landfill Tax Regulations 1996 (entitlement to credit) for “6.2” substitute “5.6”.
(2) Paragraph 1 only has effect for contribution years 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.

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Source: https://www.legislation.gov.uk/uksi/2012/885 (the official version)
Page: https://openlegislation.uk/landfill-tax-amendment-regulations-2012
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.