The Landfill Tax (Amendment) Regulations 2004

2.  For the definition of “transfer note” in regulation 2(1) of the Landfill Tax Regulations 1996(1) substitute—

““transfer note” is a transfer note within the meaning of–

(a)

the Environmental Protection (Duty of Care) Regulations 1991(2); or

(b)

the Controlled Waste (Duty of Care) Regulations (Northern Ireland) 2002(3);”

(1)

S.I.1996/1527; relevant amending instruments are S.I. 1999/3270, 2003/605.

(2)

S.I.1991/2839, to which there are amendments not relevant to these Regulations.