The Landfill Tax (Amendment) Regulations, SI 2016/376, reduce from 5.7% to 4.2% the maximum credit that landfill site operators may claim for contributions made in respect of the Landfill Communities Fund with effect from 1 April 2016.
The Landfill Tax (Amendment) Regulations SI 2016/376 reduce from 5.7% to 4.2% the maximum credit that landfill site operators may claim for contributions made in respect of the Landfill Communities Fund with effect from 1 April 2016. Following consultation they also remove the ability of landfill operators to stipulate that funds are invested for the purpose of generating interest; end the practice of one environmental body providing administration services to another; and introduce a 6-year limit on the requirement to keep certain records.
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The Landfill Tax (Amendment) Regulations, SI 2016/376, reduce from 5.7% to 4.2% the maximum credit that landfill site operators may claim for contributions made in respect of the Landfill Communities Fund with effect from 1 April 2016.
The Landfill Tax (Amendment) Regulations SI 2016/376 reduce from 5.7% to 4.2% the maximum credit that landfill site operators may claim for contributions made in respect of the Landfill Communities Fund with effect from 1 April 2016. Following consultation they also remove the ability of landfill operators to stipulate that funds are invested for the purpose of generating interest; end the practice of one environmental body providing administration services to another; and introduce a 6-year limit on the requirement to keep certain records.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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