Landfill Tax (Amendment) Regulations 2016 (S.I. No. 376 of 2016). | Land Portal

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Date of publication: 
mars 2016
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ISBN / Resource ID: 
LEX-FAOC153974
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The Regulations make amendments to the Landfill Tax Regulations 1996 in order to make changes to the operation of the Landfill Communities Fund (the ‘LCF’). These Regulations, first, reduce the maximum amount of credit that a registered person may receive in respect of LCF contributions in any contribution year. Secondly, the Regulations prevent registered persons making payments to approved bodies on condition that the sums paid may only be invested in order to generate interest. Thirdly, these Regulations preclude approved bodies from providing financial and other services to other such bodies. The Regulations also amend the requirements on approved bodies to retain records made in the course of the operation of the LCF.

Amends: Landfill Tax Regulations 1996 (S.I. No. 1527 of 1996). (1996-06-12)

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HM Revenue and Customs

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The United Kingdom has historically played a leading role in developing parliamentary democracy and in advancing literature and science. At its zenith in the 19th century, the British Empire stretched over one-fourth of the earth's surface. The first half of the 20th century saw the UK's strength seriously depleted in two world wars and the Irish Republic's withdrawal from the union. The second half witnessed the dismantling of the Empire and the UK rebuilding itself into a modern and prosperous European nation.

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