# The Landfill Tax (Amendment) Regulations 2013

S.I. 2013/658 · made 19 March 2013

These Regulations, which come into force on 1st April 2013, 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-2013/pdf/uksi_20130658_en.pdf; Explanatory Memorandum https://openlegislation.uk/landfill-tax-amendment-regulations-2013/pdf/uksiem_20130658_en.pdf

## Introductory text

Landfill Tax
Made 19th March 2013
Laid before the House of Commons 20th March 2013
Coming into force 1st April 2013
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) of the Finance Act 1996.

## 1 Citation and commencement

These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2013 and come into force on 1st April 2013.

## 2 Amendment of the Landfill Tax Regulations 1996

The Landfill Tax Regulations 1996 are amended as follows.

## 3 Amendment of the Landfill Tax Regulations 1996

(1) In regulation 31(3) (entitlement to credit) for “5.6” substitute “6.8”.
(2) Paragraph 1 only has effect for contribution years beginning on or after 1st April 2013.

## 4 Amendment of the Landfill Tax Regulations 1996

In regulation 33(1B)(c) (bodies eligible for approval) for “for being a charity trustee” to the end substitute “from being a charity trustee or a trustee for a charity by virtue of section 178 of the Charities Act 2011;”.

## Signature

Edward Troup
Jim Harra
Two of the Commissioners for Her Majesty’s Revenue and Customs
19th March 2013

## Explanatory note

(This note is not part of the Regulations)
These Regulations, which come into force on 1st April 2013, amend the Landfill Tax Regulations 1996 (S.I. 1996/1527) (“the principal Regulations”).
Regulation 3 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 5.6% to 6.8% for contribution years beginning on or after 1st April 2013.
Regulation 4 updates a reference to section 72 of the Charities Act 1993 in regulation 33(1B)(c) of the principal Regulations. This section has been replaced by section 178 of the Charities Act 2011 (“2011 Act”). A body cannot be an eligible body for the purposes of regulation 33 of the principal Regulations if it is controlled or managed by a person who is disqualified from being a charity trustee or a trustee for a charity by virtue of section 178 of the 2011 Act. The meaning of “charity trustee” is given in section 177 of the 2011 Act.
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/2013/658 (the official version)
Page: https://openlegislation.uk/landfill-tax-amendment-regulations-2013
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.