# The Landfill Tax Regulations 1996, Regulation 10: Interpretation

Extent: E+W+S+N.I.

(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/1996/1527/regulation/10 (the official version)
Page: https://openlegislation.uk/landfill-tax-regulations-1996/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.