Finance Act 2018 (c. 3)

SCHEDULES

SCHEDULE 12 U.K. Landfill tax: disposals not made at landfill sites, etc

PART 3 U.K. Commencement and transitional provisions

Commencement U.K.

29 (1) The amendments made by this Schedule have effect in relation to disposals that are made (or treated as made) on or after 1 April 2018. U.K.

(2) Sub-paragraph (1) does not apply to the amendments made by paragraph 17 (as to which, see paragraph 30).