000 01376cam a2200241 4500
001 WB3601-13
008 000000n1999 000 0 eng u
035 _a(Sirsi) u103396
245 _aChanges to the landfill tax environmental bodies tax credit scheme
260 _c1999
490 _aHM Customs and Excise Business Brief
_v(28) 22 December 1999 (2)
520 _aAmendments 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.
590 _aWB
650 _aLANDFILL TAX
650 _aLANDFILL TAX CREDIT SCHEME
650 _aENVIRONMENTAL PROJECTS
650 _aLANDFILL TAX REGULATIONS 1999
650 _aLANDFILL TAX (AMENDMENT) REGULATIONS 1999
650 _aENTRUST
650 _aRECYCLING
690 _aENVIRONMENTAL AND LAND CONSULTANCY
942 _n0
999 _c62137
_d62137