This resource is a copy of the amended Regulations.

The Landfill Tax Regulations 1996 (Regulations) are the regulations that govern the Landfill Communities Fund. This resourse is a copy of the amended Regulations. Please note, there are also conditions which are an attachment to the Regulations that can be found as a separate resource here.

We also develop the guidance manual to clarify the meaning, interpretation and requirements of the Regulations and write a Regulatory Improvement Report to HMRC every year, highlightling areas we believe, or our Stakeholders have suggested, could be improved.

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