S T A T U T O R Y I N S T R U M E N T S 2010 No. 2437 LANDFILL TAX The Landfill Tax (Amendment) (No. 2) Regulations 2010 Made - - - - 4th October 2010 Laid before the House of Commons 6th October 2010 Coming into force - - 1st November 2010 The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 51(1), 53(1), 53(2)(c) and 53(3)(a) of the Finance Act 1996(a), make the following Regulations: Citation, commencement and interpretation 1.—(1) These Regulations may be cited as the Landfill Tax (Amendment) (No. 2) Regulations 2010 and come into force on 1st November 2010. (2) In these Regulations “the Principal Regulations” means the Landfill Tax Regulations 1996(b). Amendment of the Principal Regulations 2. In regulation 30(1) of the Principal Regulations (interpretation and general provisions) for ““income” includes interest” substitute— ““income” includes interest; or (a) the proportion of any proceeds attributable to the initial acquisiti...