{
  "url": "https://openlegislation.uk/landfill-tax-miscellaneous-provisions-regulations-2018/regulation-1",
  "json_url": "https://openlegislation.uk/landfill-tax-miscellaneous-provisions-regulations-2018/regulation-1.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": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "These Regulations may be cited as the Landfill Tax (Miscellaneous Provisions) Regulations 2018, come into force on 1st April 2018, and take effect in respect of disposals made or treated as made on or after that date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/396/regulation/1",
    "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."
}