S T A T U T O R Y I N S T R U M E N T S 2010 No. 924 LANDFILL TAX The Landfill Tax (Amendment) Regulations 2010 Made - - - - 23rd March 2010 Laid before the House of Commons 24th March 2010 Coming into force - - 1st April 2010 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) and 53(4)(a) of the Finance Act 1996(a). 1. These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2010 and come into force on 1st April 2010. 2. In regulation 31(3) of the Landfill Tax Regulations 1996(b) (entitlement to credit) for “6.0” substitute “5.5”. Steve Lamey Bernadette Kenny 23rd March 2010 Two of the Commissioners for Her Majesty’s Revenue and Customs (a) 1996 c.8; section 71(2) provides that any power to make regulations under Part 3 of the Act sh...