# The Landfill Tax (Miscellaneous Provisions) Regulations 2018, Regulation 7: Amendments to the Landfill Tax Regulations 1996


In regulation 7 (transfer of a going concern)—
(a) after paragraph (1)(a), insert—
“(ab) that business includes taxable activities that are carried out by a registered person;”;
(b) after paragraph (5)(a), insert—
“(ab) that business includes taxable activities that are carried out by a registered person;”.

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Source: https://www.legislation.gov.uk/uksi/2018/396/regulation/7 (the official version)
Page: https://openlegislation.uk/landfill-tax-miscellaneous-provisions-regulations-2018/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.