UK Statutory Instrument
2018
United Kingdom
The Landfill Tax (Miscellaneous Provisions) Regulations 2018
At a glance
Enforced by
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Browse 44 other sections — procedural / definitional / commencement
Citation, commencement and effect
Disposals of material not made at a landfill site
Disposals of material not made at a landfill site
Amendments to the Landfill Tax Regulations 1996
Amendments to the Landfill Tax Regulations 1996
In regulation 2 (interpretation), in paragraph (1)—
Amendments to the Landfill Tax Regulations 1996
In regulation 4 (notification of liability to be registered)—
Amendments to the Landfill Tax Regulations 1996
After regulation 6, insert— Registration: taxable activities at places other...
Amendments to the Landfill Tax Regulations 1996
In regulation 7 (transfer of a going concern)—
Amendments to the Landfill Tax Regulations 1996
In regulation 9 (bankruptcy or incapacity of registrable person), in...
Amendments to the Landfill Tax Regulations 1996
For regulation 10 (interpretation), substitute— Interpretation (1) In this Part, an accounting period of a registered...
Amendments to the Landfill Tax Regulations 1996
In regulation 11 (making of returns), in paragraphs (1), (2)...
Amendments to the Landfill Tax Regulations 1996
In regulation 12 (landfill tax account), in paragraph (1), for...
Amendments to the Landfill Tax Regulations 1996
In regulation 13 (correction of errors), in paragraphs (2), (4),...
Amendments to the Landfill Tax Regulations 1996
In regulation 16 (records)— (a) in the heading, after “Records”,...
Amendments to the Landfill Tax Regulations 1996
After regulation 16, insert— Records: taxable activities at places other...
Amendments to the Landfill Tax Regulations 1996
In regulation 16ZA (information relating to qualifying fines), in paragraph...
Amendments to the Landfill Tax Regulations 1996
In regulation 16A (information areas), in paragraph (2), omit “as...
Amendments to the Landfill Tax Regulations 1996
In regulation 18 (scope), in paragraph (1), after “credit”, insert...
Amendments to the Landfill Tax Regulations 1996
In regulation 20 (payments in respect of credit), in paragraph...
Amendments to the Landfill Tax Regulations 1996
In regulation 21 (entitlement to credit)— (a) in paragraph (4)(c),...
Amendments to the Landfill Tax Regulations 1996
(1) After the heading “PART X”, insert the new sub-heading...
Amendments to the Landfill Tax Regulations 1996
In regulation 41 (scope)— (a) for “Part”, substitute “Chapter”; and...
Amendments to the Landfill Tax Regulations 1996
After regulation 44 (agreed methods)— (a) insert the sub-heading “CHAPTER...
Amendments to the Landfill Tax Regulations 1996
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
HM Revenue & Customs
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …
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parent Act
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Made under
UKPGA 1996/8 1996 Primary Act
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