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Explanatory Memorandum SI 2012/885 Explanatory Memorandum to the Landfill Tax (Amendment) Regulations 2012. SI 2012/885
Publication Year
2012
Document Status
Current
Abstract
Relates to SI 2012/885, which change the maximum credit that landfill site operators may claim against their annual landfill tax liability when making contributions in respect of the Landfill Communities Fund.
Document History
Prepared for the HM Revenue and Customs (HMRC).
Publisher Information
Legislation - UK
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