# The Landfill Tax (Miscellaneous Provisions) Regulations 2018, Introduction: Introductory text


Landfill Tax, England
Landfill Tax, Northern Ireland
Made 21st March 2018
Laid before the House of Commons 23rd March 2018
Coming into force 1st April 2018
The 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.
The 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.

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Source: https://www.legislation.gov.uk/uksi/2018/396/introduction (the official version)
Page: https://openlegislation.uk/landfill-tax-miscellaneous-provisions-regulations-2018/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.