Landfill Tax (Amendment) Regulations 2010 (S.I. No. 924 of 2010)

S T A T U T O R Y I N S T R U M E N T S 2010 No. 924 LANDFILL TAX The Landfill Tax (Amendment) Regulations 2010 Made - - - - 23rd March 2010 Laid before the House of Commons 24th March 2010 Coming into force - - 1st April 2010 The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 51(1), 53(1) and 53(4)(a) of the Finance Act 1996(a). 1. These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2010 and come into force on 1st April 2010. 2. In regulation 31(3) of the Landfill Tax Regulations 1996(b) (entitlement to credit) for “6.0” substitute “5.5”. Steve Lamey Bernadette Kenny 23rd March 2010 Two of the Commissioners for Her Majesty’s Revenue and Customs (a) 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. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of the latter Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs. (b) S.I. 1996/1527; relevant amending instruments are S.I. 1999/3270, 2008/770. EXPLANATORY NOTE (This note is not part of the Regulations) These Regulations, which come into force on 1st April 2010, amend the Landfill Tax Regulations 1996 (S.I. 1996/1527) (“the principal Regulations”). Regulation 2 amends regulation 31(3) of the principal Regulations. The maximum credit a landfill site operator may claim against annual landfill tax liability, in respect of qualifying contributions made, is changed from 6.0% to 5.5%. A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen. Crown copyright 2010 Printed and published in the UK by The Stationery Office Limited under the authority and superintendence of Carol Tullo, Controller of Her Majesty’s Stationery Office and Queen’s Printer of Acts of Parliament. £4.00 E6667 03/2010 106667T 19585