The Landfill Tax Regulations 1996

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PART X

Scope

41

This Chapter applies for the purpose of determining the weight of material comprised in a disposal at a landfill site; and references in this Part to weight shall be construed as references to the weight of such material.

Basic method

42

• (1) Except where regulation 43 or 44 applies and subject to paragraph (2) below, a registrable person shall determine weight by weighing the material concerned.

• (2) The weighing of the material shall be carried out at the time of the disposal; and for this purpose any time at which section 61 of the Act requires the disposal to be treated as made shall be disregarded.

Specified methods

43

• (1) Except where regulation 44 applies, this regulation applies where the Commissioners have specified rules for determining weight in a notice published by them and not withdrawn by a further notice.

• (2) A specification made by the Commissioners as described in paragraph (1) above may make provision for—

• (a) the method by which weight is to be determined;

• (b) the time by reference to which weight is to be determined.

• (3) A specification made by the Commissioners as described in paragraph (1) above may provide—

• (a) that it is to have effect only in relation to disposals of such descriptions as may be set out in the specification;

• (b) that it is not to have effect in relation to particular disposals unless the Commissioners are satisfied that such conditions as may be set out in the specification are met in relation to the disposals.

• (4) Where this regulation applies the registrable person shall determine weight in accordance with the rules in the specification (and not in accordance with the rule in regulation 42).

Agreed methods

44

• (1) This regulation applies where—

• (a) the registrable person and an authorised person have agreed in writing that weight shall be determined in accordance with rules other than those described in regulation 42 or specified under regulation 43; and

• (b) a direction under paragraph (3) below has not been made.

• (2) Rules may be agreed under this regulation as regards—

• (a) the method by which weight is to be determined;

• (b) the time by reference to which weight is to be determined;

• (c) the discounting of water forming a constituent of material disposed of, but this is subject to paragraph (5) below.

• (3) Where rules have been agreed under this regulation and the Commissioners believe that they should no longer be applied because they do not give an accurate indication of the weight or they are not being fully observed or for some other reason they may direct that the agreed rules shall no longer have effect.

• (4) Where this regulation applies the registrable person shall determine weight in accordance with the rules agreed (and not in accordance with the rule in regulation 42 or 43).

• (5) Subject to paragraphs (6) to (8) below, rules may be agreed regarding the discounting of water if, and only if—

• (a) no water is present in the material naturally and the water is present because—

• (i) it has been added for the purpose of enabling the material to be transported for disposal;

• (ii) it has been used for the purpose of extracting any mineral; or

• (iii) it has arisen, or has been added, in the course of an industrial process; or

• (b) the material is the residue from the treatment of effluent or sewage by a water treatment works.

• (6) Rules may not be agreed under paragraph (5) above where any of the material is capable of escaping from the landfill site concerned by leaching unless—

• (a) it is likely to do so in the form of water only; or

• (b) the leachate is to be collected on the site concerned and treated in order to eliminate any potential it has to cause harm.

• (7) Where the material falls within paragraph (5)(a) above rules may not be agreed under paragraph (5) above unless the total water which has been added, or (in a case falling within paragraph (5)(a)(iii) above) has arisen or has been added or both, constitutes 25 per cent. or more of the weight at the time of the disposal.

• (8) Where the material falls within paragraph (5)(b) above rules may not be agreed under paragraph (5) above except for the discounting of water which has been added prior to disposal (and not of water which is present in the material naturally).

• (9) For the purposes of paragraph (8) above any water which has been extracted prior to disposal shall be deemed to be water that has been added, except that where the water extracted exceeds the quantity of water added that excess shall be deemed to have been present naturally.

PART XI — SET-OFF OF AMOUNTS

Landfill tax amount owed to Commissioners

45

• (1) Subject to regulation 47, this regulation applies where—

• (a) a person is under a duty to pay to the Commissioners at any time an amount or amounts in respect of landfill tax; and

• (b) the Commissioners are under a duty to pay to that person at the same time an amount or amounts in respect of any tax or taxes under their care and management.

• (2) Where the total of the amount or amounts mentioned in paragraph (1)(a) above exceeds the total of the amount or amounts mentioned in paragraph (1)(b) above, the latter shall be set off against the former.

• (3) Where the total of the amount or amounts mentioned in paragraph (1)(b) above exceeds the total of the amount or amounts mentioned in paragraph(1)(a) above, the Commissioners may set off the latter in paying the former.

• (4) Where the total of the amount or amounts mentioned in paragraph (1)(a) above is the same as the total of the amount or amounts mentioned in paragraph (1)(b) above, no payment need be made in respect of either.

• (5) Where this regulation applies and an amount has been set off in accordance with any of paragraphs (2) to (4) above, the duty of both the person and the Commissioners to pay the amount or amounts concerned shall be treated as having been discharged accordingly.

• (6) References in paragraph (1) above to an amount in respect of a particular tax include references not only to an amount of tax itself but also to amounts of penalty, surcharge or interest.

• (7) In this regulation “tax” includes “duty”.

Landfill tax amount owed by Commissioners

46

• (1) Subject to regulation 47, this regulation applies where—

• (a) a person is under a duty to pay to the Commissioners at any time an amount or amounts in respect of any tax or taxes under their care and management; and

• (b) the Commissioners are under a duty to pay to that person at the same time an amount or amounts in respect of landfill tax.

• (2) Where the total of the amount or amounts mentioned in paragraph (1)(a) above exceeds the total of the amount or amounts mentioned in paragraph (1)(b) above, the latter shall be set off against the former.

• (3) Where the total of the amount or amounts mentioned in paragraph (1)(b) above exceeds the total of the amount or amounts mentioned in paragraph (1)(a) above, the Commissioners may set off the latter in paying the former.

• (4) Where the total of the amount or amounts mentioned in paragraph (1)(a) above is the same as the total of the amount or amounts mentioned in paragraph (1)(b) above, no payment need be made in respect of either.

• (5) Where this regulation applies and an amount has been set off in accordance with any of paragraphs (2) to (4) above, the duty of both the person and the Commissioners to pay the amount or amounts concerned shall be treated as having been discharged accordingly.

• (6) Paragraphs (6) and (7) of regulation 45 shall apply in relation to this regulation as they apply in relation to that regulation.

No set-off where insolvency procedure applied

47

• (1) Neither regulation 45 nor 46 shall require any such amount as is mentioned in paragraph (1)(b) of those regulations (in either case, “the credit”) to be set against any such sum as is mentioned in paragraph (1)(a) of those regulations (in either case, “the debit”) in any case where—

• (a) an insolvency procedure has been applied to the person entitled to the credit;

• (b) the credit became due after that procedure was so applied;

• (c) the liability to pay the debit either arose before that procedure was so applied or (having risen afterwards) relates to, or to matters occurring in the course of—

• (i) the carrying on of any business; or

• (ii) in the case of any sum such as is mentioned in regulation 46(1)(b), the carrying out of taxable activities,

at times before the procedure was so applied.

• (2) Subject to paragraph (3) below, the following are the times when an insolvency procedure is to be taken, for the purposes of this regulation, to have been applied to any person, that is to say—

• (a) when a bankruptcy order, winding-up order, ... or award of sequestration is made in relation to that person or that person enters administration;

• (b) when that person is put into administrative receivership;

• (c) when that person, being a corporation, passes a resolution for voluntary winding-up;

• (d) when any voluntary arrangement approved in accordance with Part I or Part VIII of the Insolvency Act 1986[^f00012], or Part II or Chapter II of Part VIII of the Insolvency (Northern Ireland) Order 1989[^f00013], comes into force in relation to that person;

• (e) when a deed of arrangement registered in accordance with ... Chapter I of Part VIII of that Order of 1989 takes effect in relation to that person;

• (f) when that person’s estate becomes vested in any other person as that person’s trustee under a trust deed.

• (3) References in this regulation, in relation to any person, to the application of an insolvency procedure to that person shall not include—

• (a) the making of a bankruptcy order, winding-up order, ... or award of sequestration or that person entering administration at a time when any such arrangements or deed as is mentioned in paragraph (2)(d) to (f) above is in force in relation to that person;

• (b) the making of a winding-up order at any of the following times—

• (i) immediately upon the appointment of the administrator ceasing to have effect;

• (ii) when that person is being wound-up voluntarily;

• (iii) when that person is in administrative receivership; or

• (c) the making of an administration order in relation to that person at any time when that person is in administrative receivership.

• (4) For the purposes of this regulation a person shall be regarded as being in administrative receivership throughout any continuous period for which (disregarding any temporary vacancy in the office of receiver) there is an administrative receiver of that person, and the reference in paragraph (2) above to a person being put into administrative receivership shall be construed accordingly.

PART XII — DISTRESS AND DILIGENCE

Distress

48

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Diligence

49

In Scotland the following provisions shall have effect:

• (a) where the Commissioners are empowered to apply to the sheriff for a warrant to authorise a sheriff officer to recover any amount of tax or sum recoverable as if it were tax remaining due and unpaid, any application, and any certificate required to accompany that application, may be made on their behalf by a Collector or an officer of rank not below that of Job Band 7;

• (b) where during the course of a poinding and sale in accordance with Schedule 5 to the Debtors (Scotland) Act 1987[^f00016] the Commissioners are entitled as a creditor to do any act, then any such act, with the exception of the exercise of the power contained in paragraph 18(3) of that Schedule, may be done on their behalf by a Collector or an officer of rank not below that of Job Band 7.

SCHEDULE

FORM 1

Regulation 4(1)

FORM 2

Regulation 4(2)

FORM 3

Regulation 4(3)

FORM 4

Regulation 7(1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Signed

New King’s Beam House, 22 Upper Ground, London SE1 9PJ

D. J. Howard — Commissioner of Customs and Excise — 1996-06-12

Explanatory note

(This note is not part of the Regulations)

These Regulations make provision for the administration and assurance of landfill tax. In particular:

• Part I provides for the Regulations to come into force on 1st August 1996, defines expressions used in them and provides for certain decisions of the Commissioners to be made in writing.

• Part II regulates the registration of persons who intend to make taxable disposals. It provides for changes to the register and the removal from the register of persons who cease to intend to make taxable disposals. It also makes special provision for transfers of a going concern, partnerships and other unincorporated bodies and relating to the bankruptcy or incapacity of registered persons.

• Part III deals with accounting for tax by making returns, the keeping of a landfill tax account, the correction of errors, payment of the tax and retention of records.

• Part IV deals with claims and payments in respect of credits of tax arising under Parts V, VI and VII.

• Part V provides for an entitlement to credit in circumstances relating to the recycling, incineration and permanent removal of waste.

• Part VI provides for an entitlement to credit in respect of bad debts, and regulates the evidence required and records to be kept. It also provides for the attribution of payments to debts and the repayment of credit.

• Part VII provides for an entitlement to credit for contributions made to bodies for expenditure on approved environmental objects. It also defines the roles and responsibilities of a special regulatory body and Customs and Excise.

• Part VIII specifies what information a landfill invoice must contain.

• Part IX deals with temporary disposals, and makes special provision for the disposal to be exempt or for the tax to be deferred.

• Part X sets out the basic method of determining the weight of material disposed of, and provides for specified and agreed methods to be used instead.

• Part XI provides for the set-off of landfill tax credits and debits against credits and debits arising from other taxes and duties administered by Customs and Excise, and prevents the set-off of credits in cases of insolvency.

• Part XII provides for distress to be levied in respect of landfill tax debts and for certain things relating to diligence in Scotland to be done by officers of Customs and Excise of a minimum grade.

Footnotes

[^f00001]: 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.

[^f00004]: 1974 c. 40; section 46A was inserted by section 120 of, and Schedule 22 to, the Environment Act 1995 (c. 25).

[^f00005]: 1990 c. 43.

[^f00006]: 1990 c. 43; section 78E was inserted by section 57 of the Environment Act 1995.

[^f00007]: 1991 c. 57; section 90B was inserted by section 120 of, and Schedule 22 to, the Environment Act 1995.

[^f00008]: 1991 c. 57; section 161A was inserted by section 120 of, and Schedule 22 to, the Environment Act 1995 (c. 25).

[^f00011]: 1994 c. 23.

[^f00012]: 1986 c. 45.

[^f00013]: S.I. 1989/2405 (N.I. 19).

[^f00016]: 1987 c. 18.

Editorial notes

[^key-02198cfab4c443d1c6903182b7a40c98]: Reg. 26 in force at 1.8.1996, see reg. 1

[^key-0451d416c199825868155dbdd86756ba]: Words in reg. 33(1) substituted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 6(a)

[^key-0c8ef6d04672c1f9fe44191d74c531bb]: Words in reg. 33(12)(a) substituted (E.W.N.I.) (1.4.2016) by The Landfill Tax (Amendment) Regulations 2016 (S.I. 2016/376), regs. 1, 7(b) (with reg. 2)

[^key-0d38814271c6900dfca482cab8c1ec6a]: Words in reg. 33(7)(b) omitted (1.1.2000) by virtue of The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 6(h)

[^key-0ec819cff9e80587477778b8f8704f24]: Reg. 34(1)(l) inserted (1.4.2007) by The Landfill Tax (Amendment) Regulations 2007 (S.I. 2007/965), regs. 1(1), 4(5)

[^key-1102e4b8a3451ed40ed3d34bad30843d]: Reg. 6 in force at 1.8.1996, see reg. 1

[^key-12edc9113da33ecfbd7cb3767121a672]: Reg. 33A(1)(aa) inserted (1.4.2007) by The Landfill Tax (Amendment) Regulations 2007 (S.I. 2007/965), regs. 1(1), 3(2)

[^key-13854d5fd648e474672f41fb87df6cc3]: Words in reg. 13(4) inserted (1.7.2008) by The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008 (S.I. 2008/1482), regs. 1, 8

[^key-14ce3a04d8fd8c39bd009c1975444c49]: Words in reg. 33(4)(h) substituted (E.W.) (1.1.2017) by The Environmental Permitting (England and Wales) Regulations 2016 (S.I. 2016/1154), reg. 1(1), Sch. 29 Pt. 2 para. 5 (with regs. 1(3), 77-79, Sch. 4)

[^key-158d93a83faf7d6ca60f00e995c1f949]: Words in reg. 2(1) inserted (2.7.2015) by The Landfill Tax (Amendment) (No. 3) Regulations 2015 (S.I. 2015/1453), regs. 1, 2(a)

[^key-1862a4819c93109633cff010c39e7c47]: Words in reg. 2(1) inserted (1.4.2015) by The Landfill Tax (Amendment) (No. 2) Regulations 2015 (S.I. 2015/846), regs. 1, 2(a)(i)

[^key-1a15174973097ec8c2472adc0957346b]: Word in reg. 34(1)(k) inserted (1.4.2007) by The Landfill Tax (Amendment) Regulations 2007 (S.I. 2007/965), regs. 1(1), 4(4)

[^key-1b496d487124e43086d49793b36c1301]: Words in reg. 32(1) substituted (1.4.2016) by The Landfill Tax (Amendment) Regulations 2016 (S.I. 2016/376), regs. 1, 6(a) (with reg. 2)

[^key-23130d19e395480611230db183dbb5a3]: Words in reg. 32(1)(c) substituted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 5(a)

[^key-23f985b1af7ccfb413263049d9bc8aad]: Reg. 2 in force at 1.8.1996, see reg. 1

[^key-2606698de907f114452037719d272a65]: Word in reg. 34(1)(j) omitted (1.4.2007) by virtue of The Landfill Tax (Amendment) Regulations 2007 (S.I. 2007/965), regs. 1(1), 4(3)

[^key-276717a3c16768376d30421d480ea482]: Words in reg. 30(1) substituted (1.11.2010) by The Landfill Tax (Amendment) (No. 2) Regulations 2010 (S.I. 2010/2437), regs. 1(1), 2

[^key-285ff2913a0d019f8d68909d2912a907]: Reg. 32(2)(c)(d) inserted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 5(c)

[^key-28f77eb4e603504374cc8fd1fb62dc60]: Reg. 49 in force at 1.8.1996, see reg. 1

[^key-2bde69ebf35530ea9cf7a99ed2e2fbbf]: Words in reg. 32(1)(d) inserted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 5(b)

[^key-2c08de51d1e90c6d5ba0b4d550a239e1]: Words in reg. 49(a) substituted (2.9.1996) by The Landfill Tax (Amendment) Regulations 1996 (S.I. 1996/2100), regs. 1, 4

[^key-2e374f84e63688d3d2fed1a6e2aa041a]: Reg. 35(1)(b) omitted (1.1.2000) by virtue of The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 9(b)

[^key-2f64f2b379987c73e333c415188e43a8]: Reg. 48 revoked (1.7.1997) by The Distress for Customs and Excise Duties and Other Indirect Taxes Regulations 1997 (S.I. 1997/1431), reg. 1, Sch. 3

[^key-31ae2a6b9dbb8948ba97e7ffafb83fff]: Reg. 41 in force at 1.8.1996, see reg. 1

[^key-31bfbb200753b7e633393c4c9666122b]: Reg. 3 in force at 1.8.1996, see reg. 1

[^key-33522701c5053ad1ff6bfe321efa7e42]: Reg. 31(2)(a) substituted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 4(a)

[^key-3479ada2468159d1b8b9bf53dbeff413]: Words in reg. 13(4) substituted (1.9.2009) by The Landfill Tax (Amendment) Regulations 2009 (S.I. 2009/1930), regs. 1, 2(4)

[^key-35361c444ef95e2c46266e90e5b4873e]: Reg. 34(1)(k) and word inserted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 8(e)

[^key-35fff8c785e1db81ef5d5378d69506ad]: Reg. 31 in force at 1.8.1996, see reg. 1

[^key-3776e33a280982b9c34612e97b6dd6a2]: Reg. 30 in force at 1.8.1996, see reg. 1

[^key-37eb436745dcf91220b4ad9b42cf10b8]: Words in reg. 9(4) substituted (15.9.2003) by The Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096), art. 1(1), Sch. para. 66 (with art. 6)

[^key-3818ed4a578227d5551e234cdd0318a3]: Words in reg. 2(1) substituted (1.4.2015) by The Landfill Tax (Amendment) (No. 2) Regulations 2015 (S.I. 2015/846), regs. 1, 2(a)(ii)

[^key-397f730f6c196608919fc552e078e374]: Reg. 13 in force at 1.8.1996, see reg. 1

[^key-3b3c5ba5741860b62a317a5432a05986]: Words in reg. 33(9)(a) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (S.I. 2009/1890), arts. 1(1), 4(1)(h)

[^key-3b95e250b9d295960d006830c95572a5]: Reg. 23 in force at 1.8.1996, see reg. 1

[^key-3cc97d889fb5045191638e575459b12c]: Reg. 7 in force at 1.8.1996, see reg. 1

[^key-3ebbcff2c450c9fbd87de49ec18d6898]: Reg. 16ZA inserted (1.4.2015) by The Landfill Tax (Amendment) (No. 2) Regulations 2015 (S.I. 2015/846), regs. 1, 2(c)

[^key-4047e239052e08dbe272bd17a48c9567]: Words in reg. 47(2)(a) omitted (15.9.2003) by virtue of The Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096), art. 1(1), Sch. para. 67(a) (with art. 6)

[^key-412fcc9c796a3c5b9eb2d3d600bfbf6b]: Words in reg. 21(4)(a) substituted (6.4.2005) by The Landfill Tax (Amendment) Regulations 2005 (S.I. 2005/759), regs. 1(2), 3

[^key-41ae3a76699e2c8e91d5830ec766f00c]: Reg. 34(1)(e)(ee) substituted for reg. 34(1)(e) (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 8(c)

[^key-4301b64b0a9ef0b91358c6e202f2f15b]: Reg. 33(1)(e) substituted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 6(b)

[^key-45d6b865a91dea59b2da18d43e3a293d]: Reg. 47 in force at 1.8.1996, see reg. 1

[^key-46692b74e31ff16913616e8edb9838ae]: Reg. 33A(1)(i) substituted (1.4.2007) by The Landfill Tax (Amendment) Regulations 2007 (S.I. 2007/965), regs. 1(1), 3(6)

[^key-4944308b796bbadf3f7fbb0dfe93ce12]: Reg. 1 in force at 1.8.1996, see reg. 1

[^key-4d7a98b5e80de6ad74c33b8a8eb1ecf7]: Reg. 18 in force at 1.8.1996, see reg. 1

[^key-507fc9434782092fa3e99fcfffdaa7c1]: Reg. 31(6B)-(6E) omitted (1.4.2003) by virtue of The Landfill Tax (Amendment) Regulations 2003 (S.I. 2003/605), regs. 1, 3(e) (with regs. 5, 6)

[^key-5294207c76926d03e1803aeeee7d3b90]: Words in reg. 47(2)(a) inserted (15.9.2003) by The Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096), art. 1(1), Sch. para. 67(a) (with art. 6)

[^key-562c79590d29ee0697e2a72a8efb66ee]: Reg. 5 in force at 1.8.1996, see reg. 1

[^key-57260f6a9fc44a49735b666b2528b9b9]: Word in reg. 31(3) substituted (1.4.2017) by The Landfill Tax (Amendment) Regulations 2017 (S.I. 2017/332), regs. 1(1), 3 (with reg. 1(3))

[^key-57dd35c81ec7eb0957173b533c015bf1]: Reg. 33(3A) inserted (1.10.2003) by The Landfill Tax (Amendment) (No. 2) Regulations 2003 (S.I. 2003/2313), regs. 1, 3(c)

[^key-599fda53c9a3a8e5965868777cece8b9]: Reg. 33(2)(f) omitted (E.W.N.I.) (1.4.2016) by virtue of The Landfill Tax (Amendment) Regulations 2016 (S.I. 2016/376), regs. 1, 7(a) (with reg. 2)

[^key-5c1ec121bb7e9291b2cfca6b49e10798]: Reg. 33A(3)(4) inserted (1.4.2007) by The Landfill Tax (Amendment) Regulations 2007 (S.I. 2007/965), regs. 1(1), 3(8)

[^key-5c2184e80e356040a73b31da14f9f22b]: Reg. 21(5)(aa) inserted (1.4.2013) by The Natural Resources Body for Wales (Functions) Order 2013 (S.I. 2013/755), art. 1(2), Sch. 4 para. 55 (with Sch. 7)

[^key-5cd5f39a849314793c2b551ab48247de]: Reg. 33(1C)(a) substituted (1.10.2007) by The Mental Capacity Act 2005 (Transitional and Consequential Provisions) Order 2007 (S.I. 2007/1898), art. 1, Sch. 1 para. 22

[^key-5fa6ee7e750e2cddb5d6c034b9f48a5e]: Reg. 29 in force at 1.8.1996, see reg. 1

[^key-62c84012eb0a279af97ea8e6be9145cf]: Reg. 27 in force at 1.8.1996, see reg. 1

[^key-6608d859640fa188a18d59c9c2522375]: Reg. 11 in force at 1.8.1996, see reg. 1

[^key-660bd5d5763e646e4044e246bc6be094]: Reg. 16A inserted (1.9.2009) by The Landfill Tax (Amendment) Regulations 2009 (S.I. 2009/1930), regs. 1, 2(6)

[^key-66a728d69369d613a3ee5f86c9e90f88]: Reg. 34(4)(h)-(j) substituted (E.W.) (6.4.2008) by virtue of The Environmental Permitting (England and Wales) Regulations 2007 (S.I. 2007/3538), reg. 1(1)(b), Sch. 21 para. 37(2) (with regs. 69-72)

[^key-6716a7cb0cc6a0734fb3b5cfbd9d3b46]: Word in reg. 33(1) omitted (1.1.2000) by virtue of The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 6(c)

[^key-677a011aa16706f6c0109838239e9770]: Reg. 33(2)(da) inserted (1.10.2003) by The Landfill Tax (Amendment) (No. 2) Regulations 2003 (S.I. 2003/2313), regs. 1, 3(a)

[^key-6b550e3185ece1f1d1b7d3ff229c52cf]: Reg. 19 in force at 1.8.1996, see reg. 1

[^key-6cfe11e13b4f53d711bfddcffe8df1f4]: Reg. 33A(5) inserted (1.4.2016) by The Landfill Tax (Amendment) Regulations 2016 (S.I. 2016/376), regs. 1, 8(c) (with reg. 2)

[^key-6dc26250680655f9339494a902fb5ef6]: Reg. 34 in force at 1.8.1996, see reg. 1

[^key-6e0eb31f147d7b5169fb4ecc6f15dea4]: Words in Pt. 3 heading substituted (1.9.2009) by The Landfill Tax (Amendment) Regulations 2009 (S.I. 2009/1930), regs. 1, 2(2)

[^key-722fd754b9bdf7b7f861253c908d45d7]: Reg. 21 in force at 1.8.1996, see reg. 1

[^key-747a9d7b4b7a67a26f0bd21dd154e881]: Reg. 9 in force at 1.8.1996, see reg. 1

[^key-7637b68d95f5be1742cf0c3e23e2a831]: Reg. 21(7) inserted (1.9.2009) by The Landfill Tax (Amendment) Regulations 2009 (S.I. 2009/1930), regs. 1, 2(8)

[^key-76e68a9db71133019000761b64103d8c]: Reg. 33A(2) substituted (1.4.2007) by The Landfill Tax (Amendment) Regulations 2007 (S.I. 2007/965), regs. 1(1), 3(7)

[^key-76faccfac67c418bb7c5d23ee58182ca]: Reg. 32(3) substituted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 5(e)

[^key-7843a247a625c3e309068748d64d3413]: Word in reg. 35(1)(f)(g) inserted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 9(c)

[^key-7a37d6d923ba811abef84376ccf3f38c]: Reg. 17 in force at 1.8.1996, see reg. 1

[^key-7bb64bd5a3fc6f8fd50c45bc64387fb7]: Words in reg. 47(3)(a) omitted (15.9.2003) by virtue of The Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096), art. 1(1), Sch. para. 67(b)(i) (with art. 6)

[^key-7c30fc8bd52f883920cd588ec8e38cf4]: Reg. 43 in force at 1.8.1996, see reg. 1

[^key-7d98b2784a9bef3c203d28a128673236]: Words in reg. 16(1)(c) inserted (1.9.2009) by The Landfill Tax (Amendment) Regulations 2009 (S.I. 2009/1930), regs. 1, 2(5)(b)

[^key-84b3b85424e9efc82e8e2869d05c78cb]: Reg. 33(10)(b) substituted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 6(j)

[^key-863e4e06fffa1e041aa25932179d5b87]: Word in reg. 42(2) substituted (1.9.2009) by The Landfill Tax (Amendment) Regulations 2009 (S.I. 2009/1930), regs. 1, 2(10)

[^key-86ee815614c8515f685d8ad2d3a8b2b4]: Words in reg. 13(4)(b) inserted (1.7.2008) by The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008 (S.I. 2008/1482), regs. 1, 5(2)(b) (with reg. 5(7))

[^key-871f0e8f355400a59d65c1bc865880bb]: Reg. 33A inserted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 7

[^key-89b4f7045d7fa9f8586e64b3e3f58843]: Reg. 44 in force at 1.8.1996, see reg. 1

[^key-8b3ca6440e41c9dd33a97eddd71e5a42]: Pt. 9 revoked (1.9.2009) by The Landfill Tax (Amendment) Regulations 2009 (S.I. 2009/1930), regs. 1, 2(9)

[^key-8c7820132988f59aa48be50440083f80]: Word in reg. 33(10) inserted (1.10.2003) by The Landfill Tax (Amendment) (No. 2) Regulations 2003 (S.I. 2003/2313), regs. 1, 3(d)

[^key-8d2691ec5b41de28b6bc63e531b66e9a]: Reg. 33(1A)-(1C) inserted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 6(e)

[^key-910a32eadee1a2a99230f61068a7e9ed]: Reg. 31(4) substituted (1.4.2003) by The Landfill Tax (Amendment) Regulations 2003 (S.I. 2003/605), regs. 1, 3(b) (with regs. 5, 6)

[^key-918ccce9a2666216809deb54e020a57a]: Words in reg. 30(1) inserted (1.4.2016) by The Landfill Tax (Amendment) Regulations 2016 (S.I. 2016/376), regs. 1, 4(b) (with reg. 2)

[^key-938d4b186206bcebe8630d2b1faeffe8]: Reg. 8 in force at 1.8.1996, see reg. 1

[^key-9476a73a7ef472fd784423e1b80b7dfc]: Sum in reg. 13(4)(b) substituted (1.7.2008) by The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008 (S.I. 2008/1482), regs. 1, 5(3)(b) (with reg. 5(7))

[^key-95776ce2ce40f8d4bfb93963eac2c2fa]: Reg. 42 in force at 1.8.1996, see reg. 1

[^key-98ce6ecec575e5f96dc62430afb7ce19]: Reg. 36(3) substituted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 10

[^key-9b48a2e9a64442f81a311528d9b13953]: Reg. 31(5) substituted (1.4.2003) by The Landfill Tax (Amendment) Regulations 2003 (S.I. 2003/605), regs. 1, 3(c) (with regs. 5, 6)

[^key-9b48e29a147fae44a04375f6630f292e]: Reg. 35 in force at 1.8.1996, see reg. 1

[^key-9c98b268067fe414a040427b639b9750]: Reg. 33 in force at 1.8.1996, see reg. 1

[^key-9ce5a9461b67fa4acbc6bb87f10b7acb]: Words in reg. 33A(1)(d) substituted (1.4.2016) by The Landfill Tax (Amendment) Regulations 2016 (S.I. 2016/376), regs. 1, 8(a) (with reg. 2)

[^key-9d72859f2e210f36c36286651bd4bab0]: Reg. 34(1)(aa)(ab) inserted (1.4.2007) by The Landfill Tax (Amendment) Regulations 2007 (S.I. 2007/965), regs. 1(1), 4(2)

[^key-9e6e162b4b141cba4ccae44f759bc37e]: Reg. 12 in force at 1.8.1996, see reg. 1

[^key-9ef3cf1d15b27717f9d65acf3dd15cf2]: Reg. 22 in force at 1.8.1996, see reg. 1

[^key-9f0a48f67ece6048a02d2e951ff703af]: Words in reg. 11(1) substituted (1.9.2009) by The Landfill Tax (Amendment) Regulations 2009 (S.I. 2009/1930), regs. 1, 2(3)

[^key-a03017a244fe962b50a1acd977b19dd9]: Word in reg. 34(1) omitted (1.1.2000) by virtue of The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 8(d)

[^key-a0768eddeab1c7873beda5decdeca17c]: Words in reg. 34(2)(b) substituted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 8(f)

[^key-a0d3b6bca2107f22089b12881f536fe7]: Reg. 31(6)(6A) substituted (1.4.2003) by The Landfill Tax (Amendment) Regulations 2003 (S.I. 2003/605), regs. 1, 3(d) (with regs. 5, 6)

[^key-a817106f71bcc9e33e44b88eaf21ae4e]: Words in reg. 2(2) substituted (1.4.2015) by The Landfill Tax (Amendment) (No. 2) Regulations 2015 (S.I. 2015/846), regs. 1, 2(b)

[^key-a868ba495530ad73e27568ea22e6c569]: Reg. 35(2) substituted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 9(d)

[^key-a8be44dc2f8dff7039ca3adaa13369d9]: Words in reg. 30 inserted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 3

[^key-aa4b78a786a179f7cde8c03e91f1fc3c]: Words in reg. 13(4)(a) inserted (1.7.2008) by The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008 (S.I. 2008/1482), regs. 1, 5(2)(a) (with reg. 5(7))

[^key-aa6418068466861f02baf4f2a5bcea56]: Reg. 33(11)(12) inserted (with application in accordance with art. 7 of the amending S.I.) by The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015 (S.I. 2015/599), art. 3

[^key-ab0af74f9095b10b69b7f081e06b01c3]: Reg. 33(2)(cc) omitted (1.4.2003) by virtue of The Landfill Tax (Amendment) Regulations 2003 (S.I. 2003/605), regs. 1, 4 (with regs. 5, 6)

[^key-ac30e7c31b7963b0cc6ef1c929a8c721]: Reg. 21(2)(a)(iii) and word inserted (1.9.2009) by The Landfill Tax (Amendment) Regulations 2009 (S.I. 2009/1930), regs. 1, 2(7)

[^key-ac857fe435ecbf0cb333b3983817b938]: Words in reg. 33A(1)(f) substituted (1.4.2007) by virtue of The Landfill Tax (Amendment) Regulations 2007 (S.I. 2007/965), regs. 1(1), 3(3)

[^key-affad162bc84b7ba5629600ebbfe73e3]: Reg. 33(2)(c) omitted (1.4.2003) by virtue of The Landfill Tax (Amendment) Regulations 2003 (S.I. 2003/605), regs. 1, 4 (with regs. 5, 6)

[^key-b19a622e1db28f16dcebb410f97cf395]: Reg. 24 in force at 1.8.1996, see reg. 1

[^key-b717aadc1a1e3175908f690e5677a929]: Reg. 32 in force at 1.8.1996, see reg. 1

[^key-b717d94ad5e5495c93e54add9f4ec65d]: Words in reg. 30(1) inserted (1.4.2016) by The Landfill Tax (Amendment) Regulations 2016 (S.I. 2016/376), regs. 1, 4(a) (with reg. 2)

[^key-b855a5901c989dd38e1f44175310cab5]: Words in reg. 49(b) substituted (2.9.1996) by The Landfill Tax (Amendment) Regulations 1996 (S.I. 1996/2100), regs. 1, 4

[^key-b958e24bd759261558e9276f5bb8f1aa]: Reg. 37 in force at 1.8.1996, see reg. 1

[^key-ba0e57e35cd04b149e90e0a4aa464e9c]: Reg. 28 in force at 1.8.1996, see reg. 1

[^key-bcec9b528a6f1785a55f94fb46ad7d36]: Reg. 35(1)(a) substituted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 9(a)

[^key-bfbf8b149c41216ed8bce66a76685fd6]: Reg. 4 in force at 1.8.1996, see reg. 1

[^key-c0e940b6cb611e3ecdeef8707069501d]: Words in reg. 13(4)(b) substituted (1.7.2008) by The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008 (S.I. 2008/1482), regs. 1, 5(3)(a) (with reg. 5(7))

[^key-c16cff2da7855913b144f79d67593789]: Regs. 14A-14H inserted (11.2.1998) by The Landfill Tax (Amendment) Regulations 1998 (S.I. 1998/61), regs. 1, 2

[^key-c3eba04c4cb6a7d62c464c92700fcc3d]: Reg. 35(1)(aa)(ab) inserted (1.4.2007) by The Landfill Tax (Amendment) Regulations 2007 (S.I. 2007/965), regs. 1(1), 5(2)

[^key-c6034e839173e9c92c80573b4f3e70b3]: Reg. 36 modified (with application in accordance with art. 7 of the amending S.I.) by The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015 (S.I. 2015/599), art. 5

[^key-c65002b4876f59abc4ddb4261409f5f0]: Reg. 14 in force at 1.8.1996, see reg. 1

[^key-cc12b539fbaa6cf0f9368c8074332c60]: Words in reg. 33(1B)(c) substituted (1.4.2013) by The Landfill Tax (Amendment) Regulations 2013 (S.I. 2013/658), regs. 1, 4

[^key-cd4e2d0a9768ec0cb0ab554cbd6ff757]: Words in reg. 33A(1)(f)(ii) omitted (1.4.2007) by virtue of The Landfill Tax (Amendment) Regulations 2007 (S.I. 2007/965), regs. 1(1), 3(4)

[^key-cd509db3833ecfefc55fdb7c70ba3405]: Reg. 46 in force at 1.8.1996, see reg. 1

[^key-ce89cb0bff5605ab19461fc073abc0ba]: Words in reg. 33A(1)(g) substituted (1.4.2016) by The Landfill Tax (Amendment) Regulations 2016 (S.I. 2016/376), regs. 1, 8(b) (with reg. 2)

[^key-d39fbc147045dfe16096aa9ea888f1cf]: Words in reg. 13(4) substituted (1.11.2008) by The Amusement Machine Licence Duty, etc (Amendments) Regulations 2008 (S.I. 2008/2693), regs. 1, 4(1)(b) (with reg. 4(2))

[^key-d61a59d01d88d37860425842a2cffd8b]: Reg. 33(1)(f)-(h) substituted for reg. 33(1)(f) (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 6(d)

[^key-d756de70f17a5138cf6bf5b74e1a1450]: Words in reg. 47(3)(b)(i) substituted (15.9.2003) by The Enterprise Act 2002 (Insolvency) Order 2003 (S.I. 2003/2096), art. 1(1), Sch. para. 67(b)(ii) (with art. 6)

[^key-d7d6d266d33a5045f379060427fd9efd]: Reg. 33(2A) inserted (1.10.2003) by The Landfill Tax (Amendment) (No. 2) Regulations 2003 (S.I. 2003/2313), regs. 1, 3(b)

[^key-d7dd4c7b0855d17701a63cf14aa72c8a]: Words in reg. 31(7) substituted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 4(e)

[^key-d904f8ab1da2b1185f8e4df5d400e05e]: Reg. 32(1A) inserted (1.4.2016) by The Landfill Tax (Amendment) Regulations 2016 (S.I. 2016/376), regs. 1, 6(b) (with reg. 2)

[^key-d94644ca4a0b136664f9010e1750b32b]: Reg. 45 in force at 1.8.1996, see reg. 1

[^key-d9d0b3afcd189849287da4b3177828f5]: Words in reg. 31(10) substituted (1.1.2000) by The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 4(g)

[^key-dbf40e1430a8ad36bf143b9f7db02172]: Reg. 33A(1)(ha)(hb) inserted (1.4.2007) by The Landfill Tax (Amendment) Regulations 2007 (S.I. 2007/965), regs. 1(1), 3(5)

[^key-dc5ccec05b0fc0f2b880af9e6fa7f0e8]: Reg. 34(1)(b)(c)(d) omitted (1.1.2000) by virtue of The Landfill Tax (Amendment) Regulations 1999 (S.I. 1999/3270), regs. 1, 8(b)

[^key-dd9d228207dec6aae7abdb99c41ce0eb]: Reg. 25 in force at 1.8.1996, see reg. 1