Part V

Other taxes

Landfill tax

Secondary liability.
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1
In section 60 of the Finance Act 1996 (which gives effect to Schedule 5 to the Act), after “penalties" insert “ , secondary liability ”.
2
Accordingly the sidenote to that section becomes “Information, powers, penalties, secondary liability, etc".
3
At the end of Schedule 5 to that Act (supplementary provisions relating to landfill tax) add the Part VIII set out in Schedule 37 to this Act.
4
Subsection (3) has effect in relation to taxable disposals made on or after the day on which this Act is passed.
1996 c. 8.