{
  "url": "https://openlegislation.uk/landfill-tax-regulations-1996/regulation-14A",
  "json_url": "https://openlegislation.uk/landfill-tax-regulations-1996/regulation-14A.json",
  "legislation": "uksi/1996/1527",
  "legislation_title": "The Landfill Tax Regulations 1996",
  "legislation_url": "https://openlegislation.uk/landfill-tax-regulations-1996",
  "path": "regulation/14A",
  "kind": "regulation",
  "number": "14A",
  "heading": "Interpretation of regulations 14A to 14H",
  "text": "In this regulation and in regulations 14B to 14H below—\n“claim” means a claim made (irrespective of when it was made) under paragraph 14 of Schedule 5 to the Act for repayment of an amount paid to the Commissioners by way of tax which was not tax due to them; and “claimed” and “claimant” shall be construed accordingly;\n“reimbursement arrangements” means any arrangements (whether made before, on or after 30th January 1998) for the purposes of a claim which—\n(a)are made by a claimant for the purpose of securing that he is not unjustly enriched by the repayment of any amount in pursuance of the claim; and\n(b)provide for the reimbursement of persons (consumers) who have, for practical purposes, borne the whole or any part of the cost of the original payment of that amount to the Commissioners;\n“relevant amount” means that part (which may be the whole) of the amount of a claim which the claimant has reimbursed or intends to reimburse to consumers.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Regs. 14A-14H inserted (11.2.1998) by The Landfill Tax (Amendment) Regulations 1998 (S.I. 1998/61), regs. 1, 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1527/regulation/14A",
    "retrieved_at": "2026-10-29T12:41:57.752897+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}