# The Landfill Tax Regulations 1996, Regulation 14H: Reimbursement arrangements made before 11th February 1998


Reimbursement arrangements made by a claimant before 11th February 1998 shall not be disregarded for the purposes of paragraph 14(3) of Schedule 5 to the Act if, not later than 11th March 1998—
(a) he includes in those arrangements (if they are not already included) the provisions described in regulation 14C above; and
(b) gives the undertakings described in regulation 14G above.

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Source: https://www.legislation.gov.uk/uksi/1996/1527/regulation/14H (the official version)
Page: https://openlegislation.uk/landfill-tax-regulations-1996/regulation-14H
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.