http://www.legislation.gov.uk/uksi/2003/2313/contents/made

The Landfill Tax (Amendment) (No. 2) Regulations 2003

Landfill tax

Tax

Country parks

Rights of way

King's Printer of Acts of Parliament

2016-09-28

LANDFILL TAX

These Regulations, which come into force on 1 October 2003, amend the Landfill Tax Regulations 1996 (S.I.1996/1527) (“the principal Regulations”) to provide a change to the scheme whereby landfill site operators are entitled to credit based on the contributions they give to approved bodies with objects concerned with the environment. The details of this scheme are to be found in Part VII of the principal Regulations “Credit: bodies concerned with the environment”.