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Regulation 9 Amendments to the Landfill Tax Regulations 1996

Original text. Later amendments are not shown.

For regulation 10 (interpretation), substitute—

“Interpretation

10.
(1)

In this Part, an accounting period of a registered person means each period of three months ending on the dates notified to that person by the Commissioners, whether by means of a registration certificate issued by them or otherwise.

(2)

In every case, the first accounting period of a registered person shall begin on the effective date of registration.”