Landfill Tax (Amendment) Regulations 2004 (S.I. No. 769 of 2004).
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LEX-FAOC053128
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These Regulations amend the principal Regulations of 1996 by amending the definition of "transfer note" in regulation 2(1) of the principal Regulations to include transfer notes that are required in Northern Ireland. Regulation 3 increases the maximum credit that landfill site operators may claim against their annual landfill tax liability in the scheme whereby operators are entitled to credit based on the contributions they give to approved bodies with objects concerned with the environment. Details of this scheme are to be found in Part 7 of the principal Regulations "Credit: bodies concerned with the environment".
Amends: Landfill Tax Regulations 1996 (S.I. No. 1527 of 1996). (1996-06-12)
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