SCHEDULES
SCHEDULE 12Landfill tax: disposals not made at landfill sites, etc
PART 1Amendments 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
”
.