Citations, commencement, interpretation and effect1
1
These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2017 and come into force on 1st April 2017.
2
In these Regulations “contributions year” has the meaning specified in regulation 31(4) of the Landfill Tax Regulations 19962.
3
The amendment made by regulation 3 has effect for contribution years commencing on or after 1st April 2017.