{
  "url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2017/introduction",
  "json_url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2017/introduction.json",
  "legislation": "uksi/2017/332",
  "legislation_title": "The Landfill Tax (Amendment) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/landfill-tax-amendment-regulations-2017",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Landfill Tax, England And Wales\nLandfill Tax, Northern Ireland\nMade 9th March 2017\nLaid before the House of Commons 10th March 2017\nComing into force 1st April 2017\nThe 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1996 c.8. Section 53(4) was amended by the Finance Act 2008 (c.9) however those amendments are not relevant to these Regulations. Section 71(2) of the Finance Act 1996 provides that any power to make regulations under Part 3 of that Act shall be exercisable by the Commissioners. Section 70(1) defines the “Commissioners” as meaning the Commissioners of Customs and Excise. The relevant functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c.11). Section 50(1) of the latter Act provides that a reference in an enactment to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs. Section 40 of the Finance Act 1996 was amended by the Scotland Act 2012 (c. 11), section 31, with effect from 1st April 2015 by virtue of S.I. 2015/638 (C.35). That amendment restricts the territorial scope of the Finance Act 1996, section 40, with the effect that landfill tax is only chargeable in respect of taxable disposals made in England and Wales or Northern Ireland."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/332/introduction",
    "retrieved_at": "2026-10-28T23:13:28.509787+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."
}