xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 15Landfill tax: material consisting of fines

6(1)In section 71 (orders and regulations), subsection (7) is amended as follows.

(2)After paragraph (a) insert—

(aa)an order under section 42(3A) providing for fines which would otherwise be qualifying fines not to be qualifying fines;.

(3)After paragraph (c) insert—

(cza)an order under section 63A(2) other than one which provides only that an earlier order under section 63A(2) is not to apply to fines;.