These Regulations amend the Landfill Tax Regulations 1996 (S.I. 1996/1527), in order to make those Regulations compatible with the extension of liability to Landfill Tax to places other than landfill sites under amendments made to the Finance Act 1996 (c. 8) by the Finance Act 2018 (c. 3). They also make further provision in relation to that extension of liability.
Link: The Landfill Tax (Miscellaneous Provisions) Regulations 2018
Source: Legislation .gov.uk
