# The Landfill Tax (Amendment) Regulations 2017

S.I. 2017/332 · made 9 March 2017

These Regulations, which come into force on 1st April 2017, amend regulation 31(3) of the Landfill Tax Regulations 1996 (S.I.1996/1527).

Made under: Finance Act 1996 (Section 51, Section 53)

PDFs: Printed copy https://openlegislation.uk/landfill-tax-amendment-regulations-2017/pdf/uksi_20170332_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/landfill-tax-amendment-regulations-2017/pdf/uksiem_20170332_en.pdf

## Introductory text

Landfill Tax, England And Wales
Landfill Tax, Northern Ireland
Made 9th March 2017
Laid before the House of Commons 10th March 2017
Coming into force 1st April 2017
The Commissioners for Her Majesty’s Revenue and Customs in exercise of the powers conferred by sections 51(1), 53(1) and 53(4) of the Finance Act 1996, make the following Regulations.

## 1 Citations, commencement, interpretation and effect

(1) These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2017 and come into force on 1st April 2017.
(2) In these Regulations “contributions year” has the meaning specified in regulation 31(4) of the Landfill Tax Regulations 1996.
(3) The amendment made by regulation 3 has effect for contribution years commencing on or after 1st April 2017.

## 2 Amendment of the Landfill Tax Regulations 1996

The Landfill Tax Regulations are amended as follows.

## 3 Amendment of the Landfill Tax Regulations 1996

In Regulation 31(3) (entitlement to credit) for “4.2” substitute “5.3”.

## Signature

Jennie Granger
Edward Troup
Two of the Commissioners for Her Majesty’s Revenue and Customs
9th March 2017

## Explanatory note

(This note is not part of the Regulations)
These Regulations, which come into force on 1st April 2017, amend regulation 31(3) of the Landfill Tax Regulations 1996 (S.I.1996/1527).
These Regulations increase the maximum amount of credit which a registered person may claim against its landfill tax liability in respect of contributions to environmental bodies operating under the Landfill Communities Fund in any contribution year (being a year commencing on 1st April).
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/2017/332 (the official version)
Page: https://openlegislation.uk/landfill-tax-amendment-regulations-2017
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.