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Finance Act 2018
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- UK Public General Acts
- 2018 c. 3
- SCHEDULE 12
- PART 3
- Paragraph 31
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Disposals before April 2018 at places other than landfill sites
31(1)Where the Commissioners become aware of a disposal that—
(a)has been made at a place other than a landfill site,
(b)would, if made on or after 1 April 2018, require a permit or licence mentioned in subsection (4) of section 40 of FA 1996 (as that section has effect on that day), and
(c)is not chargeable to tax apart from this paragraph,
the disposal is treated for the purposes of Part 3 of FA 1996 as having been made at that place on 1 April 2018.
(2)But a person cannot be guilty of an offence, or liable to a civil penalty, solely as a result of the retrospective effect of this paragraph.
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