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Explanatory note

Original text. Later amendments are not shown.

(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.