UK Offence Report

The Landfill Tax (Amendment) (No. 2) Regulations 2015

UK Statutory Instrument 2015 No. 846 — creates 1 criminal offence.

1offences created
0recorded in force
0revoked
Made
26 March 2015
In force from
1 April 2015
Extent
Not stated
Subject
Tax, customs and excise
Made under
Schedule 5 to, the Finance Act 1996

Explanatory note

(This note is not part of the Regulations) — published with the instrument by the department that made it. © Crown copyright, reused under the Open Government Licence v3.0.

These Regulations amend the Landfill Tax Regulations 1996 (S.I. 1996/1527) and provide for information to be given to the Commissioners for Her Majesty’s Revenue and Customs about fines that fail the LOI test provided for in the Landfill Tax (Qualifying Fines) Order 2015 (S.I. 2015/845) (‘the Order’), which sets out what fines are qualifying fines and conditions that must be met for treating fines as qualifying fines. These Regulations also set out requirements for the retention of samples of fines subjected to the test under the Order. A Tax Information and Impact Note covering this instrument was published on 10th December 2014 and is available on the gov.uk website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.

Offences created by this instrument

What Parliament said about it

Hansard was searched for this instrument by name and returned nothing. That is the ordinary outcome: an instrument laid under the negative procedure is usually never debated, and becomes law without a word said about it in either House.

How Parliament handled it

Parliament's Statutory Instruments service records procedure from May 2017 onwards, and this instrument predates it. That is a limit of the source, not a statement that nothing happened.

Check the source