{
  "url": "https://openlegislation.uk/landfill-tax-regulations-1996/regulation-33A",
  "json_url": "https://openlegislation.uk/landfill-tax-regulations-1996/regulation-33A.json",
  "legislation": "uksi/1996/1527",
  "legislation_title": "The Landfill Tax Regulations 1996",
  "legislation_url": "https://openlegislation.uk/landfill-tax-regulations-1996",
  "path": "regulation/33A",
  "kind": "regulation",
  "number": "33A",
  "heading": "Obligations of approved bodies",
  "text": "(1) An approved body shall—\n(a) continue to meet all the requirements of regulation 33 above;\n(aa) comply with such conditions as the regulatory body may impose from time to time under regulation 34(1)(aa) (including any conditions varied under regulation 34(1)(ab));\n(b) apply qualifying contributions and any income derived therefrom only to approved objects;\n(c) not apply any of its funds for the benefit of any of the persons who have made qualifying contributions to it or who were contributing third parties in relation to such contributions (except to the extent that they benefit by virtue of belonging to a class of persons that benefits generally);\n(d) make a record of each of the following matters and retain that record for the record retention period—\n(i) the name, address and registration number of each registered person making a qualifying contribution to the body;\n(ii) the name and address of any contributing third party in relation to a qualifying contribution received by the body;\n(iii) the amount and date of receipt of each qualifying contribution and the amount and date of receipt of any income derived therefrom;\n(iv) in the case of a transfer of the whole or part of any qualifying contribution or income derived therefrom to or from the body, the date of the transfer, the amount transferred, the name and enrolment number of the body from or, as the case may require, to which it was transferred, the name, address and registration number of the person who made the qualifying contribution and the name and address of any contributing third party in relation to the qualifying contribution;\n(v) in respect of each qualifying contribution and any income derived therefrom, including any such amount transferred to the body by another approved body, the date of and all other details relating to its expenditure;\n(e) provide the following information to the regulatory body or, if they are performing the functions specified in regulation 34(1) below, to the Commissioners within 7 days of the receipt by it of any qualifying contribution—\n(i) the amount of the contribution;\n(ii) the date it was received;\n(iii) the name and registration number of the person making the contribution;\n(iv) the name and address of any contributing third party in relation to the contribution notified to it by virtue of regulation 32(2B) above;\n(f) notify the regulatory body within seven days of any transfer by that approved body of qualifying contributions or of income derived therefrom of—\n(i) the date of the transfer;\n(ii) the enrolment number of the approved body by ... which the transfer was made;\n(iii) the amount transferred;\n(iv) the name and registration number of the person who made the qualifying contribution;\n(v) the name and address of any contributing third party in relation to the contribution; and\n(vi) the approved objects to which the transferred funds are to be applied;\n(g) a request for such information or access made during the record retention period\n(h) submit to the regulatory body or, if they are performing the functions specified in regulation 34(1) below, to the Commissioners within 28 days of the end of the relevant period determined in accordance with paragraph (2) below details of—\n(i) qualifying contributions and any other income or profit whatsoever received by it,\n(ii) any expenditure made by it during the period, and\n(iii) any balances held by it at the end of the period;\n(ha) submit to the regulatory body at its request, not later than the day specified in paragraph (3), so many of the following details as it requires at any time during the relevant period—\n(i) qualifying contributions and any other income or profit whatsoever received by it during the period,\n(ii) any expenditure made by it during the period, and\n(iii) any balances held during the period;\n(hb) if the Commissioners are performing the functions specified in regulation 34(1) instead of the regulatory body, submit, at their request, not later than the day specified in paragraph (3), so many of the following details as they may require at any time during the relevant period—\n(i) qualifying contributions and any other income or profit whatsoever received by it during the period,\n(ii) any expenditure made by it during the period, and\n(iii) any balances held during the period;\n(i) submit to the regulatory body at its request, not later than the fourteenth day following the day on which the request is made, independently audited financial accounts for the approved body’s last financial year; but such a request may not be made earlier than 10 months following the end of that financial year; and\n(j) pay to the regulatory body an amount equal to 5 per cent. of each qualifying contribution it receives, or such lesser amount as the regulatory body may require, towards its running costs within 14 days of receipt of a demand for payment.\n(2) For the purposes of paragraphs (1)(h), (1)(ha) and (1hb) the relevant period in respect of an approved body is—\n(a) in the case of the first such period, the period commencing with the date on which the body was approved and ending on the following 31st March; and\n(b) in the case of subsequent periods, the period of 12 months commencing with the day after the end of the first or, as the case may require, a subsequent period.\n(3) The day referred to in paragraphs (1)(ha) and (1)(hb) is the twenty-eighth day following the day on which a request is made.\n(4) Where an approved body submits details in accordance with a request made under paragraph (1)(ha) or paragraph (1)(hb) the requirement in paragraph (1)(h) shall not apply in respect of those details.\n(5) In paragraph (1)(d) and (g), the “record retention period” is the period of six years beginning with the day on which the record is made.",
  "extent": "E+W+S+N.I.",
  "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": "Reg. 33A inserted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 7"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 33A(1)(aa) inserted (1.4.2007) by The Landfill Tax (Amendment) Regulations 2007 (S.I. 2007/965), regs. 1(1), 3(2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 33A(1)(d) substituted (1.4.2016) by The Landfill Tax (Amendment) Regulations 2016 (S.I. 2016/376), regs. 1, 8(a) (with reg. 2)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 33A(1)(f) substituted (1.4.2007) by virtue of The Landfill Tax (Amendment) Regulations 2007 (S.I. 2007/965), regs. 1(1), 3(3)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in reg. 33A(1)(f)(ii) omitted (1.4.2007) by virtue of The Landfill Tax (Amendment) Regulations 2007 (S.I. 2007/965), regs. 1(1), 3(4)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in reg. 33A(1)(g) substituted (1.4.2016) by The Landfill Tax (Amendment) Regulations 2016 (S.I. 2016/376), regs. 1, 8(b) (with reg. 2)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Word in reg. 33A(1)(h) substituted (1.4.2008) by The Landfill Tax (Amendment) Regulations 2008 (S.I. 2008/770), regs. 1(1), 3(2)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Reg. 33A(1)(ha)(hb) inserted (1.4.2007) by The Landfill Tax (Amendment) Regulations 2007 (S.I. 2007/965), regs. 1(1), 3(5)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Reg. 33A(1)(i) substituted (1.4.2007) by The Landfill Tax (Amendment) Regulations 2007 (S.I. 2007/965), regs. 1(1), 3(6)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in reg. 33A(1)(i) substituted (1.4.2008) by The Landfill Tax (Amendment) Regulations 2008 (S.I. 2008/770), regs. 1(1), 3(3)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Reg. 33A(2) substituted (1.4.2007) by The Landfill Tax (Amendment) Regulations 2007 (S.I. 2007/965), regs. 1(1), 3(7)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Reg. 33A(3)(4) inserted (1.4.2007) by The Landfill Tax (Amendment) Regulations 2007 (S.I. 2007/965), regs. 1(1), 3(8)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Words in reg. 33A(3) substituted (1.4.2008) by The Landfill Tax (Amendment) Regulations 2008 (S.I. 2008/770), regs. 1(1), 3(4)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Reg. 33A(5) inserted (1.4.2016) by The Landfill Tax (Amendment) Regulations 2016 (S.I. 2016/376), regs. 1, 8(c) (with reg. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1527/regulation/33A",
    "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."
}