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

in regulation 2(1) (interpretation), in the definition of “LOI test”, after “the Landfill Tax (Qualifying Fines) Order 20153” insert “or the Landfill Tax (Qualifying Fines) (No. 2) Order 20154”; and

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)

These Regulations amend the Landfill Tax Regulations 1996 (S.I. 1996/1527) to replace or to augment references to the Landfill Tax (Qualifying Fines) Order 2015 (S.I. 2015/845) with references to the Landfill Tax (Qualifying Fines) (No. 2) Order 2015 (S.I. 2015/1385). They reflect the fact that the Landfill Tax (Qualifying Fines) Order 2015 has lapsed and the Landfill Tax (Qualifying Fines) (No. 2) Order 2015 has come into effect.

A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.