The Landfill Tax (Amendment) Regulations 1999
These Regulations, which come into force on 1st January 2000, amend the Landfill Tax Regulations 1996 (“the Regulations”) 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. The details of this scheme are to be found in Part VII of the Regulations “Credit: bodies concerned with the environment”.