Landfill Tax Regulations 1996 - Amendment

7 Oct 2010

Regulation 33(4) outlines the notices and orders under which projects submitted under Objects A and B cannot be subject to.

The Environmental Permitting (England and Wales) Regulations 2010 (SI 675/2010) revoked Regulation 33(4)(f) of the Landfill Tax Regulations 1996, and amended the reference in Regulation 33(4)(h) to 2010 from 2007.

These regulations were laid by DEFRA and made consequential amendments to HMRCs legislation. They came into force on 06 April 2010.

The amended Regulations are as follows:

(4) The notices and order mentioned in paragraph (3) above are—
(a) a works notice served under section 46A of the Control of Pollution Act 1974;
(b) an enforcement notice served under section 13 of the Environmental Protection Act1990;
(c) a prohibition notice served under section 14 of the Environmental Protection Act 1990;
(d) an order under section 26 of the Environmental Protection Act 1990;
(e) a remediation notice served under section 78E of the Environmental Protection Act 1990;
(f) ...
(g) a works notice served under section 161A of the Water Resources Act 1991;
(h) an enforcement notice served under regulation 36 of the Environmental Permitting (England and Wales) Regulations 2010;
(i) a suspension notice served under regulation 37 of those Regulations; or
(j) an order under regulation 44 of those Regulations.

In short, these changes mean that there is no longer a restriction for projects being registered under Object A and B which are subject to an enforcement notice served under section 90B of the Water Resources Act 1991 as this Act no longer exists. The change also brings an enforcement notice served under regulation 36 of the Environmental Permitting (England and Wales) Regulations up to date (changed from 2007 to 2010).