Finance Act 2018 (c. 3)

SCHEDULES

SCHEDULE 12 U.K. Landfill tax: disposals not made at landfill sites, etc

PART 1 U.K. Amendments of Part 3 of FA 1996

Assessment: supplementary and consequential amendments U.K.

24 U.K. In section 54 (appeals), in subsection (2)—

(a) for “it is an assessment” substitute “it is—

(a) an assessment”;

(b) at the end insert “, or

(b) an assessment under section 50A.”