Landfill Tax (Amendment) (No. 2) Regulations 2015 (S.I. No. 846 of 2015).
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LEX-FAOC144149
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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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