(This note is not part of the Regulations)
These Regulations, which come into force on 1 October 2003, amend the Landfill Tax Regulations 1996 (S.I.1996/1527) (“the principal Regulations”) to provide a change to the scheme whereby landfill site operators are entitled to credit based on the contributions they give to approved bodies with objects concerned with the environment. The details of this scheme are to be found in Part VII of the principal Regulations “Credit: bodies concerned with the environment”.
The Regulations amend regulation 33 of the principal Regulations to provide a new category of approved object (new paragraph (2)(da)) based on the conservation or promotion of biological diversity, as defined in the United Nations Environmental Programme Convention on Biological Diversity of 1992.
New paragraph (3A) provides that any such environmental project shall not be, or shall no longer be, regarded as falling within the new category of approved object if it involves works which a person is under an obligation to carry out under specified statutory provisions or carries out with a view to profit.