The Landfill Tax (Amendment) Regulations 2003
These Regulations, which come into force on 1st April 2003, amend the Landfill Tax Regulations 1996 (S.I.1996/1527) (“the principal Regulations”) 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. The details of this scheme are to be found in Part VII of the principal Regulations “ Credit: bodies concerned with the environment”.