Citations, commencement, interpretation and effect
This
adran has no associated
Memorandwm Esboniadol
1.—(1) These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2017 and come into force on 1st April 2017.
(2) In these Regulations “contributions year” has the meaning specified in regulation 31(4) of the Landfill Tax Regulations 1996(1).
(3) The amendment made by regulation 3 has effect for contribution years commencing on or after 1st April 2017.
(1)
S.I. 1996/1527 was amended by S.I. 1999/3270, S.I. 2003/605, S.I. 2015/744, S.I. 2016/376. There are other amending instruments, but none is relevant.