Finance Act 2018

Taxable disposals etc: supplementary and consequential amendments

14 (1) Section 70 (interpretation) is amended as follows.

(2) In subsection (1), at the appropriate places insert—

• ““disposal” and “dispose of” shall be construed in accordance with section 40A;”;

• ““landfill site” has the meaning given by section 40(4);”;

• ““operator”, in relation to a landfill site, means the person who at the relevant time is the holder of the permit (where section 40(4)(a) applies) or the licence (where section 40(4)(b) or (c) applies);”;

• ““taxable person” means a person who is liable to pay tax on a taxable disposal.”

(3) Omit subsections (2) and (2A).

(4) In subsection (4), for “sections 64 to” substitute “sections 68 and”.