{
  "url": "https://openlegislation.uk/landfill-tax-miscellaneous-provisions-regulations-2018/introduction",
  "json_url": "https://openlegislation.uk/landfill-tax-miscellaneous-provisions-regulations-2018/introduction.json",
  "legislation": "uksi/2018/396",
  "legislation_title": "The Landfill Tax (Miscellaneous Provisions) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/landfill-tax-miscellaneous-provisions-regulations-2018",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Landfill Tax, England\nLandfill Tax, Northern Ireland\nMade 21st March 2018\nLaid before the House of Commons 23rd March 2018\nComing into force 1st April 2018\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations, except regulation 2, in exercise of the powers conferred by sections 47(9), 47(9A), 47(9B), 49, 51, 68 and 71(9) of, and paragraph 2 of Schedule 5, to the Finance Act 1996, and now exercisable by them.\nThe Treasury, in exercise of the powers conferred by sections 46(1), 46(2) and 71(9) of the Finance Act 1996, make regulations 1 and 2.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1996 c. 8, as amended by section 42 of, and Schedule 12 to, the Finance Act 2018 (c. 3). The Finance Act 2018 amends sections 46(2), 47 and 49 of the Finance Act 1996 and inserts new sections 40A and 50A."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Under section 71(2) of the Finance Act 1996, any power to make regulations under Part 3 of that Act shall be exercisable by “the Commissioners”. Section 70(1) of that Act defines “the Commissioners” as those of Customs and Excise for the purposes of Part 3 of that Act. The 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 to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/396/introduction",
    "retrieved_at": "2026-10-28T22:59:49.661878+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."
}