(This note is not part of the Regulations)
These Regulations amend the Landfill Tax Regulations 1996 (S.I. 1996/1527) and provide for information to be given to the Commissioners for Her Majesty’s Revenue and Customs about fines that fail the LOI test provided for in the Landfill Tax (Qualifying Fines) Order 2015 (S.I. 2015/845) (‘the Order’), which sets out what fines are qualifying fines and conditions that must be met for treating fines as qualifying fines.
These Regulations also set out requirements for the retention of samples of fines subjected to the test under the Order.
A Tax Information and Impact Note covering this instrument was published on 10th December 2014 and is available on the gov.uk website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.