Regulation 19 Amendments to the Landfill Tax Regulations 1996

in paragraph (4)(c), omit “taxable” and after “has been made”, insert “at a UK landfill site”;

in paragraph (7), after the definition of “screening bund”, omit the full stop, substitute a semi-colon and insert—

• ““UK landfill site” means—

  1. (a)

     a landfill site;

  2. (b)

     a landfill site in respect of which there is an authorisation in force at the time of the disposal within the meaning of section 12(1) of the Landfill Tax (Scotland) Act 2014^f1; or

  3. (c)

     an authorised landfill site within the meaning of section 5 of the Landfill Disposals Tax (Wales) Act 2017^f2.”; and

after paragraph (7), insert—

“(8)

For the purposes of paragraph (4)(c) only, “disposal” shall be construed—

(a)

when that disposal takes place in England or Northern Ireland, in accordance with the definition in regulation 2(1);

(b)

in Scotland, in accordance with section 4 of the Landfill Tax (Scotland) Act 2014; or

(c)

in Wales, in accordance with section 4 of the Landfill Disposals Tax (Wales) Act 2017.”.