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The Landfill Tax Regulations 1996
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- UK Statutory Instruments
- 1996 No. 1527
- PART II
- Regulation 4
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Notification of liability to be registered
4.—(1) A person who is required by section 47(3) of the Act to notify the Commissioners of his intention to carry out taxable activities shall do so on the form numbered 1 in the Schedule to these Regulations.
(2) Where the notification referred to in this regulation is made by a person who operates or intends to operate more than one landfill site, it shall include the particulars set out on the form numbered 2 in the Schedule to these Regulations.
(3) Where the notification referred to in this regulation is made by a partnership, it shall include the particulars set out on the form numbered 3 in the Schedule to these Regulations.
(4) The notification referred to in this regulation shall be made within 30 days of the earliest date after 1st August 1996 on which the person either forms or continues to have the intention to carry out taxable activities.
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