Changes to the landfill tax environmental bodies tax credit scheme
Series: HM Customs and Excise Business Brief ; (28) 22 December 1999 (2)Publication details: 1999Subject(s): Summary: Amendments announced in the 1999 Budget to the landfill tax environmental bodies credit scheme, which allows credits to be claimed for contributions made in support of environmental projects, came into force on 1 January 2000. These include: adding recycling to the list of projects which can benefit; allowing operators an additional month at the end of each accounting period to claim tax credits; offering contribution years to match accounting years; and clarifying the obligations where third parties make payments to site operators to encourage contributions under the scheme. For further information contact the Landfill Tax Helpdesk, tel 0645 128484.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB3601-13 (Browse shelf(Opens below)) | 1 | Available | 103396-1001 |
Amendments announced in the 1999 Budget to the landfill tax environmental bodies credit scheme, which allows credits to be claimed for contributions made in support of environmental projects, came into force on 1 January 2000. These include: adding recycling to the list of projects which can benefit; allowing operators an additional month at the end of each accounting period to claim tax credits; offering contribution years to match accounting years; and clarifying the obligations where third parties make payments to site operators to encourage contributions under the scheme. For further information contact the Landfill Tax Helpdesk, tel 0645 128484.