# The Landfill Tax (Miscellaneous Provisions) Regulations 2018, Regulation 13: Amendments to the Landfill Tax Regulations 1996


In regulation 16 (records)—
(a) in the heading, after “Records”, insert “: landfill sites”;
(b) in paragraph (1), after “registrable person”, insert “carrying out taxable activities at a landfill site”;
(c) in paragraph 1(e) and in paragraph (5)(a), in each case, for “relevant transaction”, substitute “disposal”; and
(d) omit paragraph (6).

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Source: https://www.legislation.gov.uk/uksi/2018/396/regulation/13 (the official version)
Page: https://openlegislation.uk/landfill-tax-miscellaneous-provisions-regulations-2018/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.