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

Registration: supplementary and consequential amendments U.K.

19 (1) Section 59 (groups of companies) is amended as follows. U.K.

(2) In subsection (2)—

(a) for “condition” substitute “ conditions ”;

(b) for “is fulfilled” substitute “ are fulfilled ”.

(3) In subsection (3), for “The condition is that the” substitute “The conditions are that—

(a) each of the bodies corporate is a registered person, and

(b) the”.