The Landfill Tax (Amendment) Regulations 2007
These Regulations, which come into force on 1st April 2007, amend the Landfill Tax Regulations 1999 (S.I. 1999/1527) (“the principal Regulations”) and make changes to Part VII of the principal Regulations: “Credit: bodies concerned with the environment”. They change the maximum credit that landfill site operators may claim against their annual landfill tax liability. They simplify some of the obligations placed on environmental bodies and the regulatory body. They enable the regulatory body to make its approval of an environmental body subject to conditions. The Regulations enable the Commissioners to make its approval of the regulatory body subject to conditions.