# The Landfill Tax Regulations 1996, Regulation 30: Interpretation and general provisions

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

(1) In this Part—
“approved body” means a body approved for the time being under regulation 34;
“approved object” has the meaning given in regulation 33;
“contributing third party” means a person who has made or agreed to make (whether or not under a legally binding agreement) a payment to a registered person to secure the making by him of a qualifying contribution or to reimburse him, in whole or in part, for any such contribution he has made;
“income” includes interest , other than interest arising from the investment of an investment contribution; or
(a)the proportion of any proceeds attributable to the initial acquisition and disposal of an asset (or part of an asset) purchased with a qualifying contribution (or part of a qualifying contribution), or
(b)the proportion of any proceeds attributable to any subsequent acquisition and disposal of an asset (or part of an asset) purchased with the proceeds (or part of the proceeds) of—
(i)the initial acquisition and disposal representing the original qualifying contributions, or
(ii)any subsequent acquisition and disposal representing the original qualifying contributions,
through any number of transactions.
“investment contribution” means a payment made to an approved body subject to a condition that it may only be invested for the purposes of generating interest;
“qualifying contribution” has the meaning given in regulation 32;
“the regulatory body” means such body, if any, as in relation to which an approval of the Commissioners under regulation 35 has effect for the time being;
“running costs” includes any cost incurred in connection with the management and administration of a body or its assets.
(2) A body shall only be taken to spend a qualifying contribution in the course or furtherance of its approved objects—
(a) in a case where the contribution is made subject to a condition that it may only be invested for the purpose of generating income, where the body so spends all of that income;
(b) in a case not falling within sub-paragraph (a) above, where the body becomes entitled to income, where it so spends both the whole of the qualifying contribution and all of that income;
(c) in a case not falling within either of sub-paragraphs (a) and (b) above, where the body so spends the whole of the qualifying contribution; or
(d) where—
(i) it transfers any qualifying contribution or income derived therefrom to another approved body, and
(ii) that transfer is subject to a condition that the sum transferred shall be spent only in the course or furtherance of that other body’s approved objects.
(3) Any approval, or revocation of such approval, by the Commissioners or the regulatory body shall be given by notice in writing to the body affected and shall take effect from the date the notice is given or such later date as the Commissioners or, as the case may be, the regulatory body may specify in it.

---
Source: https://www.legislation.gov.uk/uksi/1996/1527/regulation/30 (the official version)
Page: https://openlegislation.uk/landfill-tax-regulations-1996/regulation-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.