The Landfill Tax (Amendment) Regulations 2009
These Regulations, which come into force on 1st September 2009, revoke Part IX of the Landfill Tax Regulations 1996 (S.I. 1996/1527) (“the Principal Regulations”) 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. The information required in relation to information areas is the same as was required for the temporary disposal record under Part IX of the Principal Regulations.