Landfill Tax (Amendment) Regulations 2013 (S.I. No. 658 of 2013).
These Regulations amend the Landfill Tax Regulations 1996 in regulation 31(3) concerning the maximum credit a landfill site operator may claim against annual landfill tax liability, in respect of qualifying contributions made. They also update a reference to section 72 of the Charities Act 1993.
Amends: Landfill Tax Regulations 1996 (S.I. No. 1527 of 1996). (1996-06-12)