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Explanatory Memorandum SI 2007/965 Explanatory Memorandum to the Landfill Tax (Amendment) Regulations 2007. SI 2007/965

Publication Year

2007

Document Status

Current

Abstract

Relates to the Landfill Tax (Amendment) Regulations 2007. SI 2007/965, which alters the maximum credit that can be claimed by landfill site operators against annual landfill tax liability and also tries to simplify administration procedure.

Document History

Prepared for the HM Revenue and Customs (HMRC).

Publisher Information

Legislation - UK