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Explanatory Memorandum SI 2010/2437 Explanatory Memorandum to the Landfill Tax (Amendment) (No. 2) Regulations 2010. SI 2010/2437
Publication Year
2010
Document Status
Current
Abstract
Clarifies the definition of income for the purposes of the Landfill communities fund (LCF) by specifying that it includes capital receipts.
Document History
Prepared for the HM Revenue and Customs (HMRC).
Publisher Information
Legislation - UK
Publications available from:
The Stationery Office Ltd
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LEGISLATION
UK
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