Section 151 — Finance Act 2008: Landfill tax credit: withdrawing approval of environmental bodies

Landfill tax credit: withdrawing approval of environmental bodies 151 1 Part 3 of FA 1996 (landfill tax) is amended as follows.

2 In section 53(4)(d) (withdrawal of approval of environmental body or regulatory body), for “approval of an environmental body or the regulatory body to be withdrawn” substitute “ the withdrawal of approval of an environmental body by the Commissioners or by the regulatory body, and the withdrawal of approval of the regulatory body by the Commissioners, ” .

3 In section 54(1) (review of Commissioners' decisions), after paragraph (c) insert—

ca a decision to withdraw approval of an environmental body under any provision contained in regulations by virtue of section 53(4)(d) above; .

4 The amendments made by this section are treated as having come into force on 19 March 2008.