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Paragraph 22 Landfill Tax Regulations 1996

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

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

S.I. 1996/1527, amended by S.I. 1999/3270; there are other amending instruments but none are relevant.