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Library Landfill Tax (Amendment) Regulations 1999 (S.I. No. 3270 of 1999).

Landfill Tax (Amendment) Regulations 1999 (S.I. No. 3270 of 1999).

Landfill Tax (Amendment) Regulations 1999 (S.I. No. 3270 of 1999).

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LEX-FAOC030401
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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 upon the contributions they give to approved bodies with objects concerned with the environment. Regulation 4 provides for amendments to regulation 31 "Entitlement to credit", which determines when a landfill site operator can claim tax credits and how he should calculate his entitlement to credit. The amendment to regulation 31(2) changes the rule whereby a registered operator can claim credit in a landfill tax return for an earlier accounting period to allow such entitlements to be possible for all earlier accounting periods, and not just the last periods of contribution years. The amendments to regulation 31(4), 31(5) and 31(6) allow a landfill site operator to elect to vary his contribution year, within certain limits. Regulation 5 makes changes to take account of contributing third parties within regulation 32. Other amendments concern qualifying contributions, further restriction of the category of bodies that is eligible for approval, a new category of approved object (which is the promotion of the development of products from waste and markets for recycled waste), obligations of approved bodies, functions of the regulatory body and some other matters.

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

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