Regulation 1 Citation, commencement, interpretation and effect
(1)
These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2015 and come into force on 1st April 2015.
(2)
In these Regulations “contribution year” has the meaning specified in regulation 31 of the Landfill Tax Regulations 1996f1.
(3)
Regulation 3 of these Regulations has effect for contribution years beginning on or after 1st April 2015.
Annotations
Footnotes
- f1
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S.I. 1996/1527; relevant amending instruments are S.I. 1999/3270 and S.I. 2003/605.