Introductory text

Order made by the Treasury and laid before the House of Commons under section 71(4) and (7) of the Finance Act 1996, for approval by resolution of the House of Commons within twenty eight days beginning with the day on which the Order was made, subject to extension for periods of dissolution, prorogation or adjournment for more than four days.

Landfill Tax

Made 26th March 2012

Laid before the House of Commons 27th March 2012

Coming into force 1st April 2012

The Treasury, in exercise of the power conferred by sections 42(3) and 63(5) of the Finance Act 1996^f1, make the following Order following compliance by the Treasury and the Commissioners for Her Majesty’s Revenue and Customs with the requirements of section 42(4) to (6) of that Act^f2.

Annotations

Footnotes

f1: 1996 c. 8. Subsections 42(4) to (6) were substituted for section 42(4) of the Finance Act 1996 (c. 8) by section 24 of the Finance (No. 3) Act 2010 (c. 33). There are other amendments to section 42, but none is relevant.
f2: Landfill tax was under the care and management of the Commissioners of Customs and Excise under section 39(2) of the Finance Act 1996. The functions of the Commissioners for Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that, in so far as is appropriate in consequence of section 5, a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.