The Landfill Tax (Amendment) (No. 2) Regulations, SI 2010/2437, clarify the definition of income for the purposes of the Landfill Communities Fund by specifying that it includes capital receipts.
The change applies to small environmental bodies and has ‘a negligible impact’ on business.
The Landfill Tax (Amendment) (No. 2) Regulations, SI 2010/2437, clarify the definition of income for the purposes of the Landfill Communities Fund by specifying that it includes capital receipts.
The change applies to small environmental bodies and has ‘a negligible impact’ on business.
