Landfill Tax (Amendment) Regulations 2013 (S.I. No. 658 of 2013).
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These Regulations amend the Landfill Tax Regulations 1996 in regulation 31(3) concerning the maximum credit a landfill site operator may claim against annual landfill tax liability, in respect of qualifying contributions made. They also update a reference to section 72 of the Charities Act 1993.
Title
Landfill Tax (Amendment) Regulations 2013 (S.I. No. 658 of 2013).
Country
United Kingdom of Great Britain and Northern Ireland