# The Landfill Tax Regulations 1996, Regulation 12: Landfill tax account

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

(1) Every registered person shall make and maintain an account to be known as “the landfill tax account”.
(2) The landfill tax account shall be in such form and contain such particulars as may be stipulated in a notice published by the Commissioners and not withdrawn by a further notice.

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Source: https://www.legislation.gov.uk/uksi/1996/1527/regulation/12 (the official version)
Page: https://openlegislation.uk/landfill-tax-regulations-1996/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.