Statutory Instruments

2003 No. 2313

LANDFILL TAX

The Landfill Tax (Amendment) (No. 2) Regulations 2003

Made

5th September 2003

Laid before the House of Commons

8th September 2003

Coming into force

1st October 2003

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 51(1) and 53(1) of the Finance Act 1996(1), hereby make the following regulations:

(1)

1996 c. 8; 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.