Landfill Tax (Amendment) Regulations 2004 (S.I. No. 769 of 2004)

The Landfill Tax (Amendment) Regulations 2004 file:///D/HTML/uk53128.htm[16.01.2025 11:45:43] Statutory Instrument 2004 No. 769 The Landfill Tax (Amendment) Regulations 2004 © Crown Copyright 2004 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 2004 No. 769 LANDFILL TAX The Landfill Tax (Amendment) Regulations 2004 Made 17th March 2004 Laid before the House of Commons 17th March 2004 Coming into force Regulations 1 and 3 1st April 2004 http://www.opsi.gov.uk/bookstore.htm?AF=A10075&FO=38383&Action=AddItem&ProductID=0110489306 mailto:customer.services@tso.co.uk http://www.hmso.gov.uk/faqs.htm The Landfill Tax (Amendment) Regulations 2004 file:///D/HTML/uk53128.htm[16.01.2025 11:45:43] Regulation 2 1st May 2004 The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 51(1), 52(1), 53(1) and (4) of, and paragraphs 2(1) and (3) of Schedule 5 to, the Finance Act 1996[1], hereby make the following regulations: 1. - (1) These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2004. (2) Except for regulation 2, which comes into force on 1st May 2004, these Regulations come into force on 1st April 2004. 2. For the definition of "transfer note" in regulation 2(1) of the Landfill Tax Regulations 1996[2] substitute " "transfer note" is a transfer note within the meaning of (a) the Environmental Protection (Duty of Care) Regulations 1991[3]; or (b) the Controlled Waste (Duty of Care) Regulations (Northern Ireland) 2002[4];" 3. For "6.5" in regulation 31(3) of the Landfill Tax Regulations 1996 substitute "6.8". M J Hanson Commissioner of Customs and Excise New King's Beam House 22 Upper Ground London SE1 9PJ 17th March 2004 EXPLANATORY NOTE (This note is not part of the Regulations) These Regulations amend the Landfill Tax Regulations 1996 (S.I.1996/1527) ("the principal Regulations"). Regulation 2, which come into force on 1st May 2004, amends the definition of "transfer note" in regulation 2(1) of the principal Regulations to include transfer notes that are required in Northern Ireland. Regulation 3, which come into force on 1st April 2004, increases the maximum credit that landfill site operators may claim against their annual landfill tax liability in the scheme whereby operators are entitled to credit based on the contributions they give to approved bodies with objects concerned with the environment. Details of this scheme are to be found in Part 7 of the principal Regulations "Credit: bodies concerned with the environment". A full regulatory impact assessment has not been produced for this instrument http://www.opsi.gov.uk/si/si2004/20040769.htm#note1 http://www.opsi.gov.uk/si/si2004/20040769.htm#note2 http://www.opsi.gov.uk/si/si2004/20040769.htm#note3 http://www.opsi.gov.uk/si/si2004/20040769.htm#note4 The Landfill Tax (Amendment) Regulations 2004 file:///D/HTML/uk53128.htm[16.01.2025 11:45:43] 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 2004 Prepared 24 March 2004 as it has no impact on the costs of business, charities or voluntary bodies. Notes: [1] 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.back [2] S.I.1996/1527; relevant amending instruments are S.I. 1999/3270, 2003/605.back [3] S.I.1991/2839, to which there are amendments not relevant to these Regulations.back [4] S.R. (NI) 2002 No 271.back ISBN 0 11 048930 6 http://www.opsi.gov.uk/stat.htm http://www.opsi.gov.uk/stat.htm http://www.opsi.gov.uk/ http://www.wales-legislation.hmso.gov.uk/legislation/wales/w-stat.htm 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.scotland-legislation.hmso.gov.uk/legislation/scotland/s-stat.htm http://www.northernireland-legislation.hmso.gov.uk/legislation/northernireland/ni-srni.htm http://www.northernireland-legislation.hmso.gov.uk/legislation/northernireland/ni-srni.htm http://www.hmso.gov.uk/ http://www.hmso.gov.uk/ http://www.hmso.gov.uk/hmsoform.htm http://www.opsi.gov.uk/si/si2004/20040769.htm#n1 http://www.opsi.gov.uk/si/si2004/20040769.htm#n2 http://www.opsi.gov.uk/si/si2004/20040769.htm#n3 http://www.opsi.gov.uk/si/si2004/20040769.htm#n4