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Finance Act 2018

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Disposals before April 2018 at places other than landfill sites

32(1)A person who is liable (by virtue of paragraph 31) to pay tax on a disposal made before 1 April 2018 at a place other than a landfill site must—

(a)notify the Commissioners of the disposal, and

(b)provide the Commissioners with the required information,

no later than 30 April 2018.

(2)The required information is—

(a)the place where the disposal was made;

(b)the nature and weight of the material disposed of;

(c)any other information prescribed by regulations.

(3)Subsections (2), (3), (6), (8) and (9) of section 71 of FA 1996 (orders and regulations) apply to regulations under sub-paragraph (2)(c) as they apply to regulations under Part 3 of that Act.

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