# The Landfill Tax Regulations 1996, Regulation 11: Making of returns

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

(1) Subject to paragraph (3) below and save as the Commissioners may otherwise allow, a registered person shall, in respect of each accounting period, make a return to the Controller, Central Collection Unit (LT), in a form that is determined by the Commissioners in a public notice.
(2) Subject to paragraph (3) below, a registered person shall make each return not later than the last working day of the month next following the end of the period to which it relates.
(3) Where the Commissioners consider it necessary in the circumstances of any particular case, they may—
(a) vary the length of any accounting period or the date on which it begins or ends or by which any return must be made;
(b) allow or direct the registered person to make a return in accordance with sub-paragraph (a) above;
(c) allow or direct a registered person to make returns to a specified address,
and any person to whom the Commissioners give any direction such as is referred to in this regulation shall comply therewith.

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Source: https://www.legislation.gov.uk/uksi/1996/1527/regulation/11 (the official version)
Page: https://openlegislation.uk/landfill-tax-regulations-1996/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.