# The Landfill Tax (Amendment) Regulations 2012, Regulation 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.

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Source: https://www.legislation.gov.uk/uksi/2012/885/regulation/2 (the official version)
Page: https://openlegislation.uk/landfill-tax-amendment-regulations-2012/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.