Paragraph 22 Landfill Tax Regulations 1996
For regulation 33(1C)(a) (bodies eligible for approval) of the Landfill Tax Regulations 1996f1, substitute—
“(a)in England and Wales, the person lacks capacity within the meaning of the Mental Capacity Act 2005 (c.9) to administer and manage his property and affairs;”.
Annotations
Footnotes
- f1
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S.I. 1996/1527, amended by S.I. 1999/3270; there are other amending instruments but none are relevant.