Search Legislation

Finance Act 2018

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As enacted)

Advanced Features

 Help about advanced features

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2018, Cross Heading: Taxable disposals etc: supplementary and consequential amendments. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

Taxable disposals etc: supplementary and consequential amendmentsE+W+S+N.I.

10In section 42 (amount of tax), in subsection (2)—E+W+S+N.I.

(a)for “Where the” substitute Where—

(a)the;

(b)for “fines this section” substitute fines, and

(b)the disposal is made at a landfill site,

this section.

11In section 51 (credit: general), in subsection (1)(a), after “liable to pay tax” insert “ in respect of the disposal of material at a landfill site ”.E+W+S+N.I.

12In section 52 (bad debts), in subsection (1)(a), after “taxable activity” insert “ at a landfill site ”.E+W+S+N.I.

13Omit sections 64 to 67.E+W+S+N.I.

14(1)Section 70 (interpretation) is amended as follows.E+W+S+N.I.

(2)In subsection (1), at the appropriate places insert—

disposal” and “dispose of” shall be construed in accordance with section 40A;;

landfill site” has the meaning given by section 40(4);;

operator”, in relation to a landfill site, means the person who at the relevant time is the holder of the permit (where section 40(4)(a) applies) or the licence (where section 40(4)(b) or (c) applies);;

taxable person” means a person who is liable to pay tax on a taxable disposal.

(3)Omit subsections (2) and (2A).

(4)In subsection (4), for “sections 64 to” substitute “ sections 68 and ”.

15In section 71 (orders and regulations), in subsection (7)—E+W+S+N.I.

(a)before paragraph (a) insert—

(za)an order under section 40A which has the result that anything which would not otherwise be a taxable disposal is a taxable disposal;;

(b)omit paragraphs (ca), (cb) and (d).

16(1)Schedule 5 (landfill tax) is amended as follows.E+W+S+N.I.

(2)Omit paragraph 1B (information: site restoration).

(3)Before paragraph 2 insert—

Site informationE+W+S+N.I.

1C(1)Regulations may require the operator of a landfill site—

(a)to retain plans, permits and licences relating to the site;

(b)to provide the Commissioners with copies of, or information relating to, plans, permits and licences retained under paragraph (a).

(2)Regulations under sub-paragraph (1)(b) may be framed by reference to such copies or information as may be stipulated in any notice published by the Commissioners in pursuance of the regulations and not withdrawn by a further notice.

(4)In paragraph 2A (records: material at landfill sites)—

(a)in the heading, after “landfill” insert “ and other ”;

(b)in sub-paragraph (1), for “relating to material” substitute relating to—

(a)material;

(c)at the end of that sub-paragraph insert , and

(b)material disposed of elsewhere than at a landfill site.

(5)In paragraph 10 (power to take samples), in sub-paragraph (1) omit “as waste by way of landfill”.

(6)In paragraph 45 (adjustment of disposal contracts), in sub-paragraphs (1)(a) and (c) and (2) omit “landfill”.

(7)In paragraph 46 (adjustment of construction contracts), in sub-paragraph (1)(b) omit “landfill”.

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources