{
  "url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2016/regulation-4",
  "json_url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2016/regulation-4.json",
  "legislation": "uksi/2016/376",
  "legislation_title": "The Landfill Tax (Amendment) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2016",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendments to the Landfill Tax Regulations 1996",
  "text": "In regulation 30(1) (interpretation and general provisions)—\n(a) in the definition of “income”, after “interest” insert “, other than interest arising from the investment of an investment contribution”; and\n(b) after the definition of “income”, insert—\n““investment contribution” means a payment made to an approved body subject to a condition that it may only be invested for the purposes of generating interest;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/376/regulation/4",
    "retrieved_at": "2026-10-28T23:25:20.732344+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}