SCHEDULES
SCHEDULE 12Landfill tax: disposals not made at landfill sites, etc
PART 2Amendments of other Acts
FA 2008
26
1
Schedule 36 to FA 2008 (information and inspection powers) is amended as follows.
2
In paragraph 60 (business), after sub-paragraph (1) insert—
1A
A person who under section 41 of FA 1996 is liable to pay landfill tax charged on a taxable disposal is treated for the purposes of this Schedule (subject to regulations under this paragraph) as carrying on a business.
3
In paragraph 61A (involved third parties), in entry 12 of the table, for “landfill disposal” substitute “
disposal of material
”
.