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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
Publications available from:
The Stationery Office Ltd
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LEGISLATION
UK
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