# The Landfill Tax (Amendment) Regulations 2017, Note: 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/note (the official version)
Page: https://openlegislation.uk/landfill-tax-amendment-regulations-2017/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.