# The Landfill Tax (Amendment) Regulations 2014

S.I. 2014/707 · made 18 March 2014

These Regulations, which come into force on 1st April 2014, 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-2014/pdf/uksi_20140707_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/landfill-tax-amendment-regulations-2014/pdf/uksiem_20140707_en.pdf

## Introductory text

Landfill Tax
Made 18th March 2014
Laid before the House of Commons 19th March 2014
Coming into force 1st April 2014
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 2014 and come into force on 1st April 2014.

## 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 “6.8” substitute “5.1”.
(2) Paragraph 1 only has effect for contribution years beginning on or after 1st April 2014.

## Signature

Nick Lodge
Ruth Owen
Two of the Commissioners for Her Majesty’s Revenue and Customs
18th March 2014

## Explanatory note

(This note is not part of the Regulations)
These Regulations, which come into force on 1st April 2014, amend the Landfill Tax Regulations 1996 (S.I. 1996/1527) (“the principal Regulations”).
The Regulations amend 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 6.8% to 5.1% for contribution years beginning on or after 1st April 2014.
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/2014/707 (the official version)
Page: https://openlegislation.uk/landfill-tax-amendment-regulations-2014
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.