Landfill Tax (Amendment) Regulations 2003 (S.I. No. 605 of 2003). Pays/Territoire Royaume-Uni Type du document Règlement Date 2003 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 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 April 2003. 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 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. 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