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The Landfill Tax (Amendment) Regulations 2013
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- UK Statutory Instruments
- 2013 No. 658
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EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations, which come into force on 1st April 2013, amend the Landfill Tax Regulations 1996 (S.I. 1996/1527) (“the principal Regulations”).
Regulation 3 amends regulation 31(3) of the principal Regulations. The maximum credit a landfill site operator may claim against annual landfill tax liability, in respect of qualifying contributions made, is changed from 5.6% to 6.8% for contribution years beginning on or after 1st April 2013.
Regulation 4 updates a reference to section 72 of the Charities Act 1993(1) in regulation 33(1B)(c) of the principal Regulations. This section has been replaced by section 178 of the Charities Act 2011 (“2011 Act”). A body cannot be an eligible body for the purposes of regulation 33 of the principal Regulations if it is controlled or managed by a person who is disqualified from being a charity trustee or a trustee for a charity by virtue of section 178 of the 2011 Act. The meaning of “charity trustee” is given in section 177 of the 2011 Act.
A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.
(1)
1993 c. 10. This Act was repealed by section 354 and Schedule 10 to the Charities Act 2011.
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