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Regulation 11 Making of returnsF1I1

United Kingdom

(1)

Subject to paragraph (3) below and save as the Commissioners may otherwise allow, a F2registered person shall, in respect of each accounting period, make a return to the Controller, Central Collection Unit (LT), F3in a form that is determined by the Commissioners in a public notice.

(2)

Subject to paragraph (3) below, a F4registered 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 F5registered 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.

Annotations

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)

F2

Words in reg. 11(1) substituted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 10

F3

Words in reg. 11(1) substituted (1.9.2009) by The Landfill Tax (Amendment) Regulations 2009 (S.I. 2009/1930), regs. 1, 2(3)

F4

Words in reg. 11(2) substituted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 10

F5

Words in reg. 11(3) substituted (1.4.2018 with effect in respect of disposals made or treated as made on or after that date) by The Landfill Tax (Miscellaneous Provisions) Regulations 2018 (S.I. 2018/396), regs. 1, 10

Commencement

I1

Reg. 11 in force at 1.8.1996, see reg. 1

Notes on the whole SI

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)

Notes on Part III

Textual amendments

F2

Words in Pt. 3 heading substituted (1.9.2009) by The Landfill Tax (Amendment) Regulations 2009 (S.I. 2009/1930), regs. 1, 2(2)