{
  "url": "https://openlegislation.uk/landfill-tax-regulations-1996/regulation-6",
  "json_url": "https://openlegislation.uk/landfill-tax-regulations-1996/regulation-6.json",
  "legislation": "uksi/1996/1527",
  "legislation_title": "The Landfill Tax Regulations 1996",
  "legislation_url": "https://openlegislation.uk/landfill-tax-regulations-1996",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Notification of cessation of taxable activities",
  "text": "A person who is required by section 47(4) of the Act to notify the Commissioners of his having ceased to have the intention to carry out taxable activities shall, within 30 days of his so having ceased, notify the Commissioners in writing and shall therein inform them of—\n(a) the date on which he ceased to have the intention of carrying out taxable activities; and\n(b) if different, the date on which he ceased to carry out taxable activities.",
  "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": "I",
      "label": "I1",
      "text": "Reg. 6 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/6",
    "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."
}