{
  "url": "https://openlegislation.uk/landfill-tax-regulations-1996/regulation-35",
  "json_url": "https://openlegislation.uk/landfill-tax-regulations-1996/regulation-35.json",
  "legislation": "uksi/1996/1527",
  "legislation_title": "The Landfill Tax Regulations 1996",
  "legislation_url": "https://openlegislation.uk/landfill-tax-regulations-1996",
  "path": "regulation/35",
  "kind": "regulation",
  "number": "35",
  "heading": "Functions of the Commissioners",
  "text": "(1) The Commissioners—\n(a) may approve a body to carry out the functions prescribed by regulation 34(1) above;\n(aa) may—\n(i) at the time the body is approved, or\n(ii) subsequently, by notice delivered to that body,\nimpose such conditions as they see fit;\n(ab) may, by notice delivered to the body, vary or revoke any condition of the approval;\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) may revoke the approval;\n(d) shall not approve a body without first revoking the approval for any other body with effect from a time earlier than that for which the new approval is to take effect;\n(e) for any time as regards which no approval has effect, may perform any of the functions specified in regulation 34(1);\n(f) may disclose to the regulatory body information which relates to the tax affairs of registered persons and which is relevant to the credit scheme established by this Part; ...\n(g) having regard to any information received from the regulatory body, may serve notices under regulation 36; and\n(h) may, with respect to the approval of a body approved under regulation 34(1)(a), revoke that approval if the approved body fails to comply with any requirement of regulation 33A(1).\n(2) Without prejudice to the generality of paragraph (1)(c) above, the Commissioners may revoke their approval of the regulatory body where it appears to them necessary to do so for the proper operation of the credit scheme established by this Part.",
  "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. 35(1)(a) substituted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 9(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 35(1)(aa)(ab) inserted (1.4.2007) by The Landfill Tax (Amendment) Regulations 2007 (S.I. 2007/965), regs. 1(1), 5(2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Reg. 35(1)(b) omitted (1.1.2000) by virtue of The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 9(b)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in reg. 35(1)(f)(g) inserted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 9(c)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Word in reg. 35(1)(f) omitted (1.4.2008) by virtue of The Landfill Tax (Amendment) Regulations 2008 (S.I. 2008/770), regs. 1(1), 5(2)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in reg. 35(1)(g) substituted (1.4.2008) by The Landfill Tax (Amendment) Regulations 2008 (S.I. 2008/770), regs. 1(1), 5(3)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Reg. 35(1)(h) inserted (1.4.2008) by The Landfill Tax (Amendment) Regulations 2008 (S.I. 2008/770), regs. 1(1), 5(3)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Reg. 35(2) substituted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 9(d)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 35 in force at 1.8.1996, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1527/regulation/35",
    "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."
}