Legislation

23rd March 2018

SI 2018/395

The Aggregates Levy (General) (Amendment) Regulations 2018. Comes into force 1st April. These Regulations amend the Aggregates Levy (General) Regulations 2002 (SI 2002/761). The amendment to the definition of “disposed of to landfill” ensures that a credit remains available for the purposes of Aggregates Levy in respect of landfill disposals in any part of the United Kingdom, but that such disposal must be made at a landfill site that is authorised, licensed or permitted in accordance with environmental legislation.

23rd March 2018

SI 2018/396

The Landfill Tax (Miscellaneous Provisions) Regulations 2018.  Comes into force 1st April. These Regulations amend the Landfill Tax Regulations 1996 (SI 1996/1527), in order to make those Regulations compatible with the extension of liability to landfill tax to places other than landfill sites under amendments made to the Finance Act 1996 (c. 8) by the Finance Act 2018 (c. 3). They also make further provision in relation to that extension of liability.

 

22nd March 2018

SI 2018/389

The Gas Appliances (Enforcement) and Miscellaneous Amendments Regulations 2018.  Comes into force 21st April. These Regulations provide for the enforcement of Regulation (EU) 2016/426 on appliances burning gaseous fuels.  These Regulations revoke Gas Appliances (Safety) Regulations 1995 (SI 1995/1629).