- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Statutory Instruments
Landfill Tax
Made
22nd March 2011
Laid before the House of Commons
23rd March 2011
Coming into force
1st April 2011
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 51(1), 53(1) and 53(4)(a) of the Finance Act 1996(1).
1. These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2011 and come into force on 1st April 2011.
2. In regulation 31(3) of the Landfill Tax Regulations 1996(2) (entitlement to credit) for “5.5” substitute “6.2”.
Mike Eland
Steve Lamey
Two of the Commissioners for Her Majesty’s Revenue and Customs
22nd March 2011
(This note is not part of the Regulations)
These Regulations, which come into force on 1st April 2011, amend the Landfill Tax Regulations 1996 (S.I. 1996/1527) (“the principal Regulations”).
Regulation 2 amends regulation 31(3) of the principal Regulations. The maximum credit a landfill site operator may claim against annual landfill tax liability, in respect of qualifying contributions made, is changed from 5.5% to 6.2%.
In line with government commitments, a Tax Information and Impact Note has not been prepared for this instrument as it gives effect to previously announced policy and it relates to routine changes to rates to a predetermined indexation formula.
1996 c.8; section 71(2) provides that any power to make regulations under Part 3 of the Act shall be exercisable by the Commissioners and section 70(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) 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.
S.I. 1996/1527; relevant amending instruments are S.I. 2003/605, 2004/769, 2005/759, 2006/865, 2007/965, 2008/770, 2010/924.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: