# The Landfill Tax (Amendment) Regulations 2014, Regulation 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.

---
Source: https://www.legislation.gov.uk/uksi/2014/707/regulation/3 (the official version)
Page: https://openlegislation.uk/landfill-tax-amendment-regulations-2014/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.