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Landfill Tax (Amendment) Regulations 1999 (S.I. No. 3270 of 1999).

Pays/Territoire
Royaume-Uni
Type du document
Règlement
Date
1999
Source
FAO, FAOLEX
Sujet
Terre et sols
Mot clé
Conservation du sol/amélioration du sol Pollution du sol/qualité Droits/redevances relatives à l'environnement Subvention/incitation
Aire géographique
Îles de l'Océan Atlantique, Europe, Europe et Asie Centrale, Atlantique Nord, Mer du Nord, Atlantique du Nord-Est, Europe du Nord
Entry into force notes
Coming into force on 1 January 2000.
Résumé

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 upon the contributions they give to approved bodies with objects concerned with the environment. Regulation 4 provides for amendments to regulation 31 "Entitlement to credit", which determines when a landfill site operator can claim tax credits and how he should calculate his entitlement to credit. The amendment to regulation 31(2) changes the rule whereby a registered operator can claim credit in a landfill tax return for an earlier accounting period to allow such entitlements to be possible for all earlier accounting periods, and not just the last periods of contribution years. The amendments to regulation 31(4), 31(5) and 31(6) allow a landfill site operator to elect to vary his contribution year, within certain limits. Regulation 5 makes changes to take account of contributing third parties within regulation 32. Other amendments concern qualifying contributions, further restriction of the category of bodies that is eligible for approval, a new category of approved object (which is the promotion of the development of products from waste and markets for recycled waste), obligations of approved bodies, functions of the regulatory body and some other matters.

Texte intégral
Anglais
Site web
www.opsi.gov.uk

Références - Législation

Amende

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

Législation | Royaume-Uni | 1996

Mot clé: Conservation du sol/amélioration du sol, Pollution du sol/qualité, Droits/redevances relatives à l'environnement

Source: FAO, FAOLEX