Resource information
These Regulations amend the Landfill Tax Regulations 1996: by revoking Part IX which relates to temporary disposals of material on a landfill site; and introduce a new requirement to give information and keep records in relation to information areas and authorize Revenue and Customs officers to require a person to designate a part of landfill site which will be an information area. Material on a landfill site which is not going to be disposed of as waste must be deposited in an information area where the Commissioners, or their officers, consider that the revenue is at risk. Once material is in an information area, a record must be maintained in relation to it containing the information detailed in regulation 16A(4) of the Principal Regulations which should enable the Commissioners to clarify the taxable status of the material. Other amendments concern classification of prescribed activities as disposals subject to landfill tax.
Amends: Landfill Tax Regulations 1996 (S.I. No. 1527 of 1996). (1996-06-12)
