SCHEDULES

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

PART 1Amendments of Part 3 of FA 1996

9Taxable activities

1

Section 69 (taxable activities) is amended as follows.

2

For subsection (1) substitute—

1

A person carries out a taxable activity if the person—

a

makes a taxable disposal (whether or not at a landfill site),

b

permits a taxable disposal to be made at a landfill site, or

c

knowingly causes or knowingly permits a taxable disposal to be made elsewhere than at a landfill site,

and the person is liable to pay tax in respect of the disposal.

3

In subsection (2)—

a

in paragraph (a), after “is made” insert “at a landfill site”;

b

for “this section” substitute “subsection (1)(b)”.