http://www.legislation.gov.uk/uksi/1996/1527/regulation/12/made
The Landfill Tax Regulations 1996
Landfill tax
Tax
King's Printer of Acts of Parliament
2016-08-02
LANDFILL TAX
These Regulations make provision for the administration and assurance of landfill tax. In particular:Part I provides for the Regulations to come into force on 1st August 1996, defines expressions used in them and provides for certain decisions of the Commissioners to be made in writing.Part II regulates the registration of persons who intend to make taxable disposals. It provides for changes to the register and the removal from the register of persons who cease to intend to make taxable disposals. It also makes special provision for transfers of a going concern, partnerships and other unincorporated bodies and relating to the bankruptcy or incapacity of registered persons.Part III deals with accounting for tax by making returns, the keeping of a landfill tax account, the correction of errors, payment of the tax and retention of records.Part IV deals with claims and payments in respect of credits of tax arising under Parts V, VI and VII.Part V provides for an entitlement to credit in circumstances relating to the recycling, incineration and permanent removal of waste.Part VI provides for an entitlement to credit in respect of bad debts, and regulates the evidence required and records to be kept. It also provides for the attribution of payments to debts and the repayment of credit.Part VII provides for an entitlement to credit for contributions made to bodies for expenditure on approved environmental objects. It also defines the roles and responsibilities of a special regulatory body and Customs and Excise.Part VIII specifies what information a landfill invoice must contain.Part IX deals with temporary disposals, and makes special provision for the disposal to be exempt or for the tax to be deferred.Part X sets out the basic method of determining the weight of material disposed of, and provides for specified and agreed methods to be used instead.Part XI provides for the set-off of landfill tax credits and debits against credits and debits arising from other taxes and duties administered by Customs and Excise, and prevents the set-off of credits in cases of insolvency.Part XII provides for distress to be levied in respect of landfill tax debts and for certain things relating to diligence in Scotland to be done by officers of Customs and Excise of a minimum grade.
The Landfill Tax Regulations 1996
reg. 33(11)
The Landfill Tax (Wales) (Consequential and Transitional Provisions) Order 2018
art. 2(2)(a)
art. 1(2)
3
art. 1(1)
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 33(12)(b)
The Landfill Tax (Wales) (Consequential and Transitional Provisions) Order 2018
art. 2(2)(b)
art. 1(2)
3
art. 1(1)
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 33(12)(b)
The Landfill Tax (Wales) (Consequential and Transitional Provisions) Order 2018
art. 2(2)(b)
art. 1(2)
3
art. 1(1)
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 33(12)(c)
The Landfill Tax (Wales) (Consequential and Transitional Provisions) Order 2018
art. 2(2)(c)
art. 1(2)
3
art. 1(1)
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 33(12)(c)
The Landfill Tax (Wales) (Consequential and Transitional Provisions) Order 2018
art. 2(2)(c)
art. 1(2)
3
art. 1(1)
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 4(1A)
The Landfill Tax (Miscellaneous Provisions) Regulations 2018
reg. 5(a)
reg. 1
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 4(5)
(6)
The Landfill Tax (Miscellaneous Provisions) Regulations 2018
reg. 5(e)
reg. 1
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 6A
The Landfill Tax (Miscellaneous Provisions) Regulations 2018
reg. 6
reg. 1
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 7(1)(ab)
The Landfill Tax (Miscellaneous Provisions) Regulations 2018
reg. 7(a)
reg. 1
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 7(5)(ab)
The Landfill Tax (Miscellaneous Provisions) Regulations 2018
reg. 7(b)
reg. 1
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 12(1)
The Landfill Tax (Miscellaneous Provisions) Regulations 2018
reg. 11
reg. 1
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 16ZZA
The Landfill Tax (Miscellaneous Provisions) Regulations 2018
reg. 14
reg. 1
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 16ZA(1)
The Landfill Tax (Miscellaneous Provisions) Regulations 2018
reg. 15
reg. 1
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 16A(2)
The Landfill Tax (Miscellaneous Provisions) Regulations 2018
reg. 16
reg. 1
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 21(7)
The Landfill Tax (Miscellaneous Provisions) Regulations 2018
reg. 19(b)
reg. 1
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 21(7)
The Landfill Tax (Miscellaneous Provisions) Regulations 2018
reg. 19(b)
reg. 1
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 21(8)
The Landfill Tax (Miscellaneous Provisions) Regulations 2018
reg. 19(c)
reg. 1
Landfill Tax Regs
The Landfill Tax Regulations 1996
Pt. 10 Ch. 1 sub-heading
The Landfill Tax (Miscellaneous Provisions) Regulations 2018
reg. 20(1)
reg. 1
Landfill Tax Regs
The Landfill Tax Regulations 1996
Ch. 1 title
The Landfill Tax (Miscellaneous Provisions) Regulations 2018
reg. 20(2)
reg. 1
Landfill Tax Regs
The Landfill Tax Regulations 1996
Pt. 10 Ch. 2 sub-heading
The Landfill Tax (Miscellaneous Provisions) Regulations 2018
reg. 22(a)
reg. 1
Landfill Tax Regs
The Landfill Tax Regulations 1996
regs. 44A
44B
The Landfill Tax (Miscellaneous Provisions) Regulations 2018
reg. 22(b)
reg. 1
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 32(1A)
The Landfill Tax (Amendment) Regulations 2016
reg. 6(b)
reg. 1
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 33(12)(a)
The Landfill Tax (Amendment) Regulations 2016
reg. 7(b)
reg. 1
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 33A(1)(d)
The Landfill Tax (Amendment) Regulations 2016
reg. 8(a)
reg. 1
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 33A(5)
The Landfill Tax (Amendment) Regulations 2016
reg. 8(b)
reg. 1
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 33A(5)
The Landfill Tax (Amendment) Regulations 2016
reg. 8(c)
reg. 1
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 33(4)(h)
The Environmental Permitting (England and Wales) Regulations 2016
Sch. 29 Pt. 2
para. 5
regs. 1(3)
77-79
Sch. 4
reg. 1(1)
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 33(11)
(12)
The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015
art. 3
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 16ZA
The Landfill Tax (Amendment) (No. 2) Regulations 2015
reg. 2(c)
reg. 1
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 16ZA(1)(b)(i)
The Landfill Tax (Amendment) (No. 3) Regulations 2015
reg. 2(b)
reg. 1
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 33A(1)(g)
The Landfill Tax (Amendment) Regulations 2002
reg. 3
reg. 1
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 38(4)-(4A)
The Landfill Tax (Amendment) Regulations 2002
reg. 4(c)
reg. 1
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 38(5)(aa)-(ac)
The Landfill Tax (Amendment) Regulations 2002
reg. 4(d)(ii)
reg. 1
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 38(6)
(7)
The Landfill Tax (Amendment) Regulations 2002
reg. 4(e)
reg. 1
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg.33A
The Landfill Tax (Amendment) Regulations 1999
reg.7
The Landfill Tax Regulations 1996
Part 3 (regs 10 - 16A) heading
The Landfill Tax (Amendment) Regulations 2009
reg 2
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg 16A
The Landfill Tax (Amendment) Regulations 2009
reg 2
Landfill Tax Regs
The Landfill Tax Regulations 1996
Part 9 (regs 38 - 40)
The Landfill Tax (Amendment) Regulations 2009
reg 2
Landfill Tax Regs
The Landfill Tax Regulations 1996
schedule
The Landfill Tax (Amendment) Regulations 2009
reg 2
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 33(1C)(a)
The Mental Capacity Act 2005 (Transitional and Consequential Provisions) Order 2007
Sch. 1
para. 22
art. 1
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg 33A - 35
The Landfill Tax (Amendment) Regulations 2007
regs 3
4
5
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 34(4)(h)-(j)
The Environmental Permitting (England and Wales) Regulations 2007
Sch. 21
para. 37(2)
reg. 69-72
reg. 1(1)(b)
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 38(5)(ac)(ii)
The Environmental Permitting (England and Wales) Regulations 2007
Sch. 21
para. 37(3)
reg. 69-72
reg. 1(1)(b)
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 33(4)(h)
The Environmental Permitting (England and Wales) Regulations 2010
Sch. 26 Pt. 2
para. 11(b)
reg. 1(2)
reg. 1(1)
Landfill Tax Regs
The Landfill Tax Regulations 1996
regs.48(1)
49(a)(b)
The Landfill Tax (Amendment) Regulations 1996
reg.4
The Landfill Tax Regulations 1996
regs.48(1)
49(a)(b)
The Landfill Tax (Amendment) Regulations 1996
reg.4
The Landfill Tax Regulations 1996
reg. 33(1B)(c)
The Landfill Tax (Amendment) Regulations 2013
reg. 4
reg. 1
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 21(5)(aa)
The Natural Resources Body for Wales (Functions) Order 2013
Gorchymyn Corff Adnoddau Naturiol Cymru (Swyddogaethau) 2013
Sch. 4
para. 55
Sch. 7
art. 1(2)
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 33(4)(h)-(j)
The Pollution Prevention and Control (England and Wales) Regulations 2000
Sch. 10
para. 41
reg. 1(3)
5
reg. 1(1)
Landfill Tax Regs
The Landfill Tax Regulations 1996
reg. 33(4)(h)-(j)
The Pollution Prevention and Control (Scotland) Regulations 2000
Sch. 10
para. 14
reg. 34
reg. 1(1)
Landfill Tax Regs
The Landfill Tax Regulations 1996
regs.14A-14H
The Landfill Tax (Amendment) Regulations 1998
reg.2
PART IIIACCOUNTING, PAYMENT AND RECORDS
Landfill tax account12
1
Every registrable person shall make and maintain an account to be known as “the landfill tax account”.
2
The landfill tax account shall be in such form and contain such particulars as may be stipulated in a notice published by the Commissioners and not withdrawn by a further notice.