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

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

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

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LEX-FAOC037573
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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.

Amends: Landfill Tax Regulations 1996 (S.I. No. 1527 of 1996). (1996-06-12)

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