Finance Act 2018 (c. 3)

SCHEDULES

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

PART 1 Amendments of Part 3 of FA 1996

Taxable disposals etc: supplementary and consequential amendments

11 In 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”.