Regulation 2 Entitlement 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.
Annotations
Footnotes
- f1
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S.I. 1996/1527; relevant amending instruments are S.I. 2003/605, 2011/894.
- f2
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“Contribution year” is explained in regulations 31(4) and 31(5) of S.I. 1996/1527, as amended by S.I. 1999/3270, 2003/605.