# The Landfill Tax (Amendment) Regulations 2016, Regulation 6: Amendments to the Landfill Tax Regulations 1996


In regulation 32 (qualifying contributions)—
(a) in paragraph (1), for “A payment is a qualifying contribution if”, substitute “Subject to paragraph (1A), a payment is a qualifying contribution if”; and
(b) after paragraph (1), insert—
“(1A) A payment is not a qualifying contribution if it is an investment contribution.”.

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Source: https://www.legislation.gov.uk/uksi/2016/376/regulation/6 (the official version)
Page: https://openlegislation.uk/landfill-tax-amendment-regulations-2016/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.