Regulation 13 Amendments to the Landfill Tax Regulations 1996

in the heading, after “Records”, insert “: landfill sites”;

in paragraph (1), after “registrable person”, insert “carrying out taxable activities at a landfill site”;

in paragraph 1(e) and in paragraph (5)(a), in each case, for “relevant transaction”, substitute “disposal”; and

omit paragraph (6).