Statutory Instruments
LANDFILL TAX
Made
3rd January 2002
Laid before the House of Commons
7th January 2002
Coming into force
1st February 2002
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 51(1), 53(1), 62(1) and 62(2) of the Finance Act 1996(1) and of all other powers enabling them in that behalf, hereby make the following Regulations:
1996 c. 8; section 62 was amended by the Finance Act 2000 (c. 17), section 141; section 71(2) provides that any power to make regulations under Part III of the Act shall be exercisable by the Commissioners and section 70(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise.