S T A T U T O R Y I N S T R U M E N T S 2007 No. 965 LANDFILL TAX The Landfill Tax (Amendment) Regulations 2007 Made - - - - 22nd March 2007 Laid before the House of Commons 22nd March 2007 Coming into force - - 1st April 2007 The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 51(1), 53(1), 53(4)(a), (b), (c) and (ca) and 71(9) of the Finance Act 1996(a):Citation commencement and interpretation 1.—(1) These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2007 and come into force on 1st April 2007. (2) In these Regulations— “the Principal Regulations” means the Landfill Tax Regulations 1996(b);“the 2003 Regulations” means the Landfill Tax (Amendment) Regulations 2003(c).Amendment of regulation 31 of the Principal Regulations 2. In regulation 31(3) of the Principal Regulations (entitlement to credit) for “6.7” substitute “6.6”.Amendment of regulation 33A of the Principal Regulations...