2015 No. 1453
Landfill Tax, England And Wales
Landfill Tax, Northern Ireland
The Landfill Tax (Amendment) (No. 3) Regulations 2015
Made
Laid before the House of Commons
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 71(9) of, and of paragraphs 2, 2A, 2B and 2C of Schedule 5 to, the Finance Act 19961, make the following Regulations:
Citation and commencement1
These Regulations may be cited as the Landfill Tax (Amendment) (No. 3) Regulations 2015 and come into force on 2nd July 2015.
Amendments to the Landfill Tax Regulations 19962
The Landfill Tax Regulations 19962 are amended as follows—
a
b
in regulation 16ZA(1)(b)(i) (information relating to qualifying fines), for “the Landfill Tax (Qualifying Fines) Order 2015” substitute “the Landfill Tax (Qualifying Fines) (No. 2) Order 2015”.
Jim HarraEdward TroupTwo of the Commissioners for Her Majesty’s Revenue and Customs
EXPLANATORY NOTE
(This note is not part of the Regulations)