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

Country/Territory
United Kingdom
Document type
Regulation
Date
2003
Source
FAO, FAOLEX
Subject
Land & soil
Keyword
Soil conservation/soil improvement Soil pollution/quality Environmental fees/charges
Geographical area
Atlantic Ocean Islands, Europe, Europe and Central Asia, North Atlantic, North Sea, North-East Atlantic, Northern Europe
Entry into force notes
Coming into force on 1 April 2003.
Abstract

These Regulations amend the Landfill Tax Regulations 1996 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. Regulation 3 provides for amendments to regulation 31 which determines when a landfill site operator can claim tax credits and how he should calculate his entitlement to credit. The amendment reduces the maximum credit a landfill site operator may claim against their annual landfill tax liability. Other provisions concern qualifying contributions and the contribution year.

Full text
English
Website
www.opsi.gov.uk

References - Legislation

Amends

Landfill Tax Regulations 1996 (S.I. No. 1527 of 1996).

Legislation | United Kingdom | 1996

Keyword: Soil conservation/soil improvement, Soil pollution/quality, Environmental fees/charges

Source: FAO, FAOLEX