SCHEDULE 12U.K.Landfill tax: disposals not made at landfill sites, etc
PART 1U.K.Amendments of Part 3 of FA 1996
Taxable disposals etc: supplementary and consequential amendmentsU.K.
11U.K.In section 51 (credit: general), in subsection (1)(a), after “liable to pay tax” insert “ in respect of the disposal of material at a landfill site ”.