Changes to the landfill tax environmental bodies tax credit scheme
Changes to the landfill tax environmental bodies tax credit scheme
- 1999
- HM Customs and Excise Business Brief (28) 22 December 1999 (2) .
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.
LANDFILL TAX
LANDFILL TAX CREDIT SCHEME
ENVIRONMENTAL PROJECTS
LANDFILL TAX REGULATIONS 1999
LANDFILL TAX (AMENDMENT) REGULATIONS 1999
ENTRUST
RECYCLING
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.
LANDFILL TAX
LANDFILL TAX CREDIT SCHEME
ENVIRONMENTAL PROJECTS
LANDFILL TAX REGULATIONS 1999
LANDFILL TAX (AMENDMENT) REGULATIONS 1999
ENTRUST
RECYCLING