# The Landfill Tax (Miscellaneous Provisions) Regulations 2018, Regulation 9: Amendments to the Landfill Tax Regulations 1996


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.”

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Source: https://www.legislation.gov.uk/uksi/2018/396/regulation/9 (the official version)
Page: https://openlegislation.uk/landfill-tax-miscellaneous-provisions-regulations-2018/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.