These Regulations amend the Landfill Tax Regulations 1996 in regulation 31(3) so as to provide for information to be given to the Commissioners for Her Majesty’s Revenue and Customs about fines that fail the LOI (lost on ignition) test provided for in the Landfill Tax (Qualifying Fines) Order 2015, which sets out what fines are qualifying fines and conditions that must be met for treating fines as qualifying fines.
Amends: Landfill Tax Regulations 1996 (S.I. No. 1527 of 1996). (1996-06-12)
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HM Revenue and Customs
The United Kingdom has historically played a leading role in developing parliamentary democracy and in advancing literature and science. At its zenith in the 19th century, the British Empire stretched over one-fourth of the earth's surface. The first half of the 20th century saw the UK's strength seriously depleted in two world wars and the Irish Republic's withdrawal from the union. The second half witnessed the dismantling of the Empire and the UK rebuilding itself into a modern and prosperous European nation.