2005 No. 759
LANDFILL TAX
The Landfill Tax (Amendment) Regulations 2005
Made 16th March 2005
Laid before the House of Commons 16th March 2005
Coming into force in accordance with regulation 1

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 51(1) and (5), 53 (1) and (4), and 62 (1) and (2) of the Finance Act 1996 , hereby make the following regulations:
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.