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Explanatory Memorandum SI 2013/658 Explanatory Memorandum to the Landfill Tax (Amendment) Regulations 2013. SI 2013/658

Publication Year

2013

Document Status

Current

Abstract

Explains the changes to maximum credit that landfill site operators may claim against their annual landfill tax liability when making contributions in respect of the Landfill communities fund (LCF).

Document History

Prepared for the HM Revenue and Customs (HMRC).

Publisher Information

Legislation - UK