Statutory Instrument 1996 No. 1527

The Landfill Tax Regulations 1996

(The document as of February, 2008)

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STATUTORY INSTRUMENTS

1996 No. 1527

LANDFILL TAX

The Landfill Tax Regulations 1996

Made	12th June 1996

Laid before the House of Commons

12th June 1996

Coming into force

1st August 1996

ARRANGEMENT OF REGULATIONS

PART I
Preliminary
1.	Citation and commencement
2.	Interpretation
3.	Designation, direction or approval
PART II
Registration and Provision for Special Cases
4.	Notification of liability to be registered
5.	Changes in particulars
6.	Notification of cessation of taxable activities
7.	Transfer of a going concern
8.	Representation of unincorporated body
9.	Bankruptcy or incapacity of registrable persons
PART III
Accounting, Payment and Records
10.	Interpretation
11.	Making of returns
12.	Landfill tax account
13.	Correction of errors
14.	Claims for overpaid tax
15.	Payment of tax
16.	Records
PART IV
Credit: General
17.	Interpretation
18.	Scope
19.	Claims in returns
20.	Payments in respect of credit
PART V
Credit: Permanent removals etc.
21.	Entitlement to credit
PART VI
Credit: Bad debts
22.	Interpretation
23.	Scope
24.	Amount of credit
25.	Evidence required in support of claim
26.	Records required to be kept
27.	Attribution of payments
28.	Repayment of credit
29.	Writing off debts
PART VII
Credit: Bodies concerned with the environment
30.	Interpretation and general provisions
31.	Entitlement to credit
32.	Qualifying contributions
33.	Bodies eligible for approval
34.	Functions of the regulatory body
35.	Functions of the Commissioners
36.	Repayment of credit
PART VIII
Landfill invoices
37.	Contents of a landfill invoice
PART IX
Temporary disposals
38.	Scope and effect
39.	Disposals to be treated as exempt
40.	Disposals to be treated as made at certain times
PART X
Determination of weight of material disposed of
41.	Scope
42.	Basic method
43.	Specified methods
44.	Agreed methods
PART XI
Set-off of amounts
45.	Landfill tax amount owed to Commissioners
46.	Landfill tax amount owed by Commissioners
47.	No set-off where insolvency procedure applied
PART XII
Distress and Diligence
48.	Distress
49.	Diligence

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