# The Landfill Tax Regulations 1996, Regulation 24: Amount of credit

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

The credit arising under this Part shall be of an amount equal to such proportion of the tax charged on the relevant disposal as the outstanding amount forms of the total consideration.

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Source: https://www.legislation.gov.uk/uksi/1996/1527/regulation/24 (the official version)
Page: https://openlegislation.uk/landfill-tax-regulations-1996/regulation-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.