The Landfill Tax Regulations 1996
S.I. 1996/1527 · Made 12 June 1996 · Extends to United Kingdom
LANDFILL TAX
Made 12th June 1996
Laid before the House of Commons 12th June 1996
Coming into force 1st August 1996
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 47(9), 48(1) and (2), 49, 51(1) to (6), 52(1) to (3), 53(1) to (4), 58(1) and (4) to (6), 61(2), 62(1) to (3) and (5) and (6) and 68(1) to (6) of, and paragraphs 2(1) to (3), 13(1) and (6), 14(5), 20(3), 23(1), 42(1) to (5) and 43(1) to (5) of Schedule 5 to, the Finance Act 1996f1, hereby make the following Regulations:
Annotations to the whole text
Textual amendments
- F1
Regulations disapplied in relation to Scotland (with effect from 1.4.2015) by virtue of Scotland Act 2012 (c. 11), ss. 31, 44(2)(b)(3)(c); S.I. 2015/638, art. 2 (with saving in S.I. 2015/599, arts. 6, 7)
Regulations disapplied in relation to Wales (with effect from 1.4.2018) by virtue of Wales Act 2014 (c. 29), ss. 19, 29(2)(b)(3)(b); S.I. 2018/214, art. 2(b)
Footnotes
- f1
1996 c. 8; section 71(2) provides that any power to make regulations under Part III ofthe Actshall be exercisable by the Commissioners and section 70(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise.
Contents
- Part I: PRELIMINARY
- 1Citation and commencement
- 2Interpretation
- 3Designation, direction or approval
- Part II: REGISTRATION AND PROVISION FOR SPECIAL CASES
- 4Notification of liability to be registered
- 5Changes in particulars
- 6Notification of cessation of taxable activities
- 6ARegistration: taxable activities at places other than a landfill site
- 7Transfer of a going concern
- 8Representation of unincorporated body
- 9Bankruptcy or incapacity of registrable persons
- Part III: ACCOUNTING, PAYMENT , RECORDS AND INFORMATION AREAS
- 10Interpretation
- 11Making of returns
- 12Landfill tax account
- 13Correction of errors
- 14Claims for overpaid tax
- 14AInterpretation of regulations 14A to 14H
- 14BReimbursement arrangements—general
- 14CReimbursement arrangements—provisions to be included
- 14DRepayments to the Commissioners
- 14ERecords
- 14FProduction of records
- 14GUndertakings
- 14HReimbursement arrangements made before 11th February 1998
- 15Payment of tax
- 16Records : landfill sites
- 16ZZARecords: taxable activities at places other than landfill sites
- 16ZAInformation relating to qualifying fines
- 16AInformation areas
- Part IV: CREDIT: GENERAL
- 17Interpretation
- 18Scope
- 19Claims in returns
- 20Payments in respect of credit
- Part V: CREDIT: PERMANENT REMOVALS ETC.
- 21Entitlement to credit
- Part VI: CREDIT: BAD DEBTS
- 22Interpretation
- 23Scope
- 24Amount of credit
- 25Evidence required in support of claim
- 26Records required to be kept
- 27Attribution of payments
- 28Repayment of credit
- 29Writing off debts
- Part VII: CREDIT: BODIES CONCERNED WITH THE ENVIRONMENT
- 30Interpretation and general provisions
- 31Entitlement to credit
- 32Qualifying contributions
- 33Bodies eligible for approval
- 33AObligations of approved bodies
- 34Functions of the regulatory body
- 35Functions of the Commissioners
- 36Repayment of credit
- Part VIII: LANDFILL INVOICES
- 37Contents of a landfill invoice
- Part IX: TEMPORARY DISPOSALS Repealed
- 38Scope and effect Repealed
- 39Disposals to be treated as exempt Repealed
- 40Disposals to be treated as made at certain times Repealed
- Part X
- Chapter: CHAPTER I
- 41Scope
- 42Basic method
- 43Specified methods
- 44Agreed methods
- Chapter: CHAPTER II: DETERMINATION OF WEIGHT OF MATERIAL DISPOSED OF AT A PLACE OTHER THAN A LANDFILL SITE
- 44AScope
- 44BMethod
- Part XI: SET-OFF OF AMOUNTS
- 45Landfill tax amount owed to Commissioners
- 46Landfill tax amount owed by Commissioners
- 47No set-off where insolvency procedure applied
- Part XII: DISTRESS AND DILIGENCE
- A48Regulation A48
- 48Distress Repealed
- 49Diligence
- Signature
- Schedule Schedule
- Explanatory note