Landfill Tax (Amendment) Regulations 2003 (S.I. No. 605 of 2003)

The Landfill Tax (Amendment) Regulations 2003 file:///D/HTML/uk37573.htm[16.01.2025 11:40:28] Statutory Instrument 2003 No. 605 The Landfill Tax (Amendment) Regulations 2003 © Crown Copyright 2003 Statutory Instruments printed from this website are printed under the superintendence and authority of the Controller of HMSO being the Queen's Printer of Acts of Parliament. The legislation contained on this web site is subject to Crown Copyright protection. It may be reproduced free of charge provided that it is reproduced accurately and that the source and copyright status of the material is made evident to users. It should be noted that the right to reproduce the text of Statutory Instruments does not extend to the Queen's Printer imprints which should be removed from any copies of the Statutory Instrument which are issued or made available to the public. This includes reproduction of the Statutory Instrument on the Internet and on intranet sites. 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Where you see a "continue" button at the bottom of the page of text, this indicates that there is another chunk of text available. STATUTORY INSTRUMENTS 2003 No. 605 LANDFILL TAX The Landfill Tax (Amendment) Regulations 2003 Made 10th March 2003 Laid before the House of Commons 10th March 2003 Coming into force 1st April 2003 The Commissioners of Customs and Excise, in exercise of the powers file:///bookstore.htm?AF=A10075&FO=38383&Action=AddItem&ProductID=0110452119 mailto:customer.services@tso.co.uk file:///faq.htm The Landfill Tax (Amendment) Regulations 2003 file:///D/HTML/uk37573.htm[16.01.2025 11:40:28] conferred upon them by sections 51(1) and 53(1) of the Finance Act 1996 [1], and of all other powers enabling them in that behalf, hereby make the following regulations: 1. These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2003 and come into force on 1st April 2003. 2. The Landfill Tax Regulations 1996 [2] are amended as follows. 3. In regulation 31 (a) in paragraph (3) for "20" substitute "6.5"; (b) for paragraph (4) substitute " (4) For the purpose of paragraphs (2) and (3) the contribution year of a person is his first contribution year and then each period of 12 months beginning on 1st April."; (c) for paragraph (5) substitute " (5) The reference in paragraph (4) to the first contribution year of a person is a reference to the period beginning with his effective date of registration and ending on the day immediately preceding the first day of the next contribution year."; (d) for paragraphs (6) and (6A) substitute " (6) Where one contribution year ends and another contribution year begins in an accounting period, the amount of any qualifying contribution which, by virtue of paragraph (2), is treated as made in that period shall be apportioned, in accordance with paragraph (6A), between those contribution years. (6A) The apportionment shall be on the basis of either (a) the number of days of the accounting period that fall before 1st April and the number of days that fall on and after that day; or (b) the amount of tax charged on taxable disposals made in the accounting period before 1st April and the amount of tax charged on taxable disposals made in that period on and after that day, whichever the registered person may choose.". (e) omit paragraphs (6B) to (6E). 4. In regulation 33 omit paragraphs (2)(c), (2)(cc) and (5). 5. Any contribution year of a person that commenced before 1st April 2003 The Landfill Tax (Amendment) Regulations 2003 file:///D/HTML/uk37573.htm[16.01.2025 11:40:28] and, but for these Regulations, would end after that day shall end when these Regulations come into force. 6. Nothing in these Regulations affects a qualifying contribution that was made, or treated as made, before the coming into force of these Regulations. M J ELAND Commissioner of Customs and Excise New King's Beam House, 22 Upper Ground, London SE1 9PJ 10 March 2003 EXPLANATORY NOTE (This note is not part of the Regulations) These Regulations, which come into force on 1st April 2003, amend the Landfill Tax Regulations 1996 (S.I.1996/1527) ("the principal Regulations") to provide a number of changes 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". Regulation 3 provides for amendments to regulation 31 of the principal Regulations ("Entitlement to credit"), which determines when a landfill site operator can claim tax credits and how he should calculate his entitlement to credit. The amendment to regulation 31(3) reduces the maximum credit a landfill site operator may claim against their annual landfill tax liability from 20% to 6.5%. New regulation 31(4) changes the definition of a contribution year so that, other than a person's first contribution year, all contribution years run from 1st April to 31st March. Accordingly, regulations 31(6A) to (6E) (which provide for a person to make an election to vary the ending of his contribution year) are either substituted or revoked. New regulation 31(5) provides for a revised definition of a person's first contribution year. New regulations 31(6) and (6A) provide for a qualifying contribution to be apportioned where it is treated as made in an accounting period that straddles two contribution years. Regulation 4 removes the objects in paragraphs (2)(c) and (cc) of regulation 33 of the principal Regulations from the list of approved objects on which a qualifying contribution can be spent by an approved body. Regulation 5 provides that any current contribution year of a person shall end when these Regulations come into force. Regulation 6 provides that these Regulations shall have no effect on a The Landfill Tax (Amendment) Regulations 2003 file:///D/HTML/uk37573.htm[16.01.2025 11:40:28] Other UK SIs | Home | National Assembly for Wales Statutory Instruments | Scottish Statutory Instruments | Statutory Rules of Northern Ireland | Her Majesty's Stationery Office We welcome your comments on this site © Crown copyright 2003 Prepared 13 March 2003 qualifying contribution made, or treated as made, before 1 April 2003. Notes: [1] 1996 c. 8; section 71(2) provides that any power to make regulations under Part III of the Act shall be exercisable by the Commissioners and section 70(1) defines "the Commissioners" as meaning the Commissioners of Customs and Excise.back [2] S.I. 1996/1527; relevant amending instruments are S.I.1999/3270, 2002/1.back ISBN 0 11 045211 9 file:///stat.htm file:/// http://www.wales-legislation.hmso.gov.uk/legislation/wales/w-stat.htm http://www.scotland-legislation.hmso.gov.uk/legislation/scotland/s-stat.htm http://www.scotland-legislation.hmso.gov.uk/legislation/scotland/s-stat.htm http://www.northernireland-legislation.hmso.gov.uk/legislation/northernireland/ni-srni.htm http://www.hmso.gov.uk/ http://www.hmso.gov.uk/hmsoform.htm