- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/2022)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 01/04/2022.
There are currently no known outstanding effects for the Finance Act 1996, Paragraph 12.
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12F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)In paragraph 2 the following sub-paragraph shall be inserted after sub-paragraph (1A)—
“(1B)Any landfill tax which is referable to the period of six months next before the relevant date.”
(4)The following shall be inserted after paragraph 8A—
8B(1)For the purpose of paragraph 2(1B) of Part I of this Schedule—
(a)where the whole of the accounting period to which any landfill tax is attributable falls within the period of six months next before the relevant date (“the relevant period”), the whole amount of that tax shall be referable to the relevant period; and
(b)in any other case the amount of any landfill tax which shall be referable to the relevant period shall be the proportion of the tax which is equal to such proportion (if any) of the accounting period in question as falls within the relevant period.
(2)In sub-paragraph (1) above “accounting period” shall be construed in accordance with Part III of the Finance Act 1996.”
F2(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 5 para. 12(1)(2) repealed (15.9.2003) by Enterprise Act 2002 (c. 40), s. 279, Sch. 26; S.I. 2003/2093, art. 2(1), Sch. 2 (with art. 4)
F2Sch. 5 para. 12(5) repealed (N.I.) (27.3.2006) by The Insolvency (Northern Ireland) Order 2005 (S.I. 2005/1455 (N.I. 10)), art. 1(3), Sch. 9; S.R. 2006/21, art. 2 (subject to S.R. 2006/22, arts. 2-7)
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