Part 3 of FA 1996 (landfill tax) is amended as follows.
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approval of environmental body or regulatory body), for "approval of an environmental body or the regulatory body to be withdrawn" substitute ."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, "
In section 54(1) (review of Commissioners' decisions), after paragraph (c) insert—
The amendments made by this section are treated as having come into force on 19 March 2008.