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Landfill Tax (Amendment) Regulations 2016 (S.I. No. 376 of 2016).

Country/Territory
United Kingdom
Territorial subdivision
England
Document type
Regulation
Date
2016
Source
FAO, FAOLEX
Subject
Land & soil, Waste & hazardous substances
Keyword
Soil conservation/soil improvement Soil pollution/quality Environmental fees/charges Special fund Offences/penalties
Geographical area
Atlantic Ocean Islands, Europe, Europe and Central Asia, North Atlantic, North Sea, North-East Atlantic, Northern Europe
Abstract

The Regulations make amendments to the Landfill Tax Regulations 1996 in order to make changes to the operation of the Landfill Communities Fund (the ‘LCF’). These Regulations, first, reduce the maximum amount of credit that a registered person may receive in respect of LCF contributions in any contribution year. Secondly, the Regulations prevent registered persons making payments to approved bodies on condition that the sums paid may only be invested in order to generate interest. Thirdly, these Regulations preclude approved bodies from providing financial and other services to other such bodies. The Regulations also amend the requirements on approved bodies to retain records made in the course of the operation of the LCF.

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