landfill tax Citation commencement and interpretation 1 1 These Regulations may be cited as the Landfill Tax (Amendment) Regulations 2007 and come into force on 1 st April 2007. 2 In these Regulations— “the Principal Regulations ” means the Landfill Tax Regulations 1996 ; “the 2003 Regulations ” means the Landfill Tax (Amendment) Regulations 2003 . Amendment of regulation 31 of the Principal Regulations 2 In regulation 31(3) of the Principal Regulations (entitlement to credit) for “6.7” substitute “6.6”. Amendment of regulation 33A of the Principal Regulations 3 1 Amend regulation 33A of the Principal Regulations (obligations of approved bodies) as follows. 2 After paragraph (1)(a) insert— aa comply with such conditions as the regulatory body may impose from time to time under regulation 34(1)(aa) (including any conditions varied under regulation 34(1)(ab)); . 3 In paragraph (1)(f) for “transfer to it or by it” substitute “transfer by that approved body”. 4 In paragraph (1)(f)(ii) omit “, or as the case may require, to”. 5 After paragraph (1)(h) insert— ha submit to the regulatory body at its request, not later than the day specified in paragraph (3), so many of the following details as it requires at any time during the relevant period— i qualifying contributions and any other income or profit whatsoever received by it during the period, ii any expenditure made by it during the period, and iii any balances held during the period; hb if the Commissioners are performing the functions specified in regulation 34(1) instead of the regulatory body, submit, at their request, not later than the day specified in paragraph (3), so many of the following details as they may require at any time during the relevant period— i qualifying contributions and any other income or profit whatsoever received by it during the period, ii any expenditure made by it during the period, and iii any balances held during the period; . 6 For paragraph (1)(i) substitute— i submit to the regulatory body at its request, not later than the day specified in paragraph (3), independently audited financial accounts for the approved body’s last financial year; but such a request may not be made earlier than 10 months following the end of that financial year; and . 7 For paragraph (2) substitute— 2 For the purposes of paragraphs (1)(h), (1)(ha) and (1hb) the relevant period in respect of an approved body is— a in the case of the first such period, the period commencing with the date on which the body was approved and ending on the following 31st March; and b in the case of subsequent periods, the period of 12 months commencing with the day after the end of the first or, as the case may require, a subsequent period. . 8 After paragraph (2) insert— 3 The day referred to in paragraphs (1)(ha), (1)(hb) and (1)(i) is the fourteenth day following the day on which a request is made. 4 Where an approved body submits details in accordance with a request made under paragraph (1)(ha) or paragraph (1)(hb) the requirement in paragraph (1)(h) shall not apply in respect of those details. . Amendment of regulation 34 of the Principal Regulations 4 1 Amend regulation 34 of the 1996 Regulations (functions of the regulatory body) as follows. 2 After paragraph (1)(a) insert— aa may— i at the time a body is approved, or ii subsequently, by notice delivered to that body, impose such conditions as it sees fit; ab may, by notice delivered to a body, vary or revoke any condition of the approval; . 3 At the end of paragraph (1)(j) omit “and”. 4 At the end of paragraph (1)(k) insert “; and”. 5 After paragraph (1)(k) insert— l shall comply with such conditions as the Commissioners may impose from time to time under regulation 35(1)(aa) (including any conditions varied under regulation 35(1)(ab)). . Amendment of regulation 35 of the Principal Regulations 5 1 Amend regulation 35 of the 1996 Regulations (functions of the Commissioners) as follows. 2 After paragraph (1)(a) insert— aa may— i at the time the body is approved, or ii subsequently, by notice delivered to that body, impose such conditions as they see fit; ab may, by notice delivered to the body, vary or revoke any condition of the approval; . Revocation of regulation 6 of the 2003 Regulations with saving 6 1 Omit regulation 6 of the 2003 Regulations. 2 Regulation 6 of the 2003 Regulations (saving for contributions made before 1st April 2003) shall continue to have effect with respect to a qualifying contribution that was made, or treated as made, before 1st April 2003 if, but only if, the condition specified in paragraph (3) is satisfied. 3 The condition referred to in paragraph (2) is that the approved body to which such a qualifying contribution was given or transferred is required to spend that contribution on one or more of the objects described in paragraph (4) pursuant to a written agreement made before the coming into force of these Regulations. 4 The objects referred to in paragraph (3) are— a for the purpose of encouraging the use of more sustainable waste management practices— i research and development ii education; or iii collection and dissemination of information about waste management practices generally; b for the purpose of encouraging the development of products from waste or the development of markets for recycled waste— i research and development ii education; or iii collection and dissemination of information about the development of products from waste or the development of markets for recycled waste. 5 In paragraph 4(a) “waste management practices” includes waste minimisation, minimisation of pollution and harm from waste, reuse of waste, waste recovery activities and the clearing of pollutants from contaminated land. Paul Gray Mike Eland Two of the Commissioners for Her Majesty’s Revenue and Customs 22nd March 2007