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SCHEDULE 12E+W+S+N.I.Landfill tax: disposals not made at landfill sites, etc

PART 2 E+W+S+N.I.Amendments of other Acts

FA 2008E+W+S+N.I.

26(1)Schedule 36 to FA 2008 (information and inspection powers) is amended as follows.E+W+S+N.I.

(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 ”.