The Landfill Tax (Amendment) (No. 2) Regulations 2015

Statutory Instruments

2015 No. 846

Landfill Tax, England And Wales

Landfill Tax, Northern Ireland

The Landfill Tax (Amendment) (No. 2) Regulations 2015

Made

26th March 2015

Laid before the House of Commons

27th March 2015

Coming into force

1st April 2015

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, 2C and 23 of Schedule 5 to, the Finance Act 1996(1), make the following Regulations:

(1)

1996 c. 8; paragraphs 2B and 2C to Schedule 5 were inserted into the Finance Act 1996 by section 65 and paragraph 7 of Schedule 15 of the Finance Act 2015 (c. 11). Under paragraph 8 of Schedule 15 to the Finance Act 2015, these amendments to the Finance Act 1996 have effect in relation to disposals that are made in England and Wales or Northern Ireland and made (or treated as made) on or after 1st April 2015. Section 70(1) of the Finance Act 1996 defines “the Commissioners” as those of Customs and Excise for the purposes of Part 3 of that Act. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of the latter Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.