Finance Act 1996 (c. 8)

SCHEDULES

SCHEDULE 5 U.K. Landfill Tax

Modifications etc. (not altering text)

C1 Sch. 5 extended (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 Pt. I para. 4(3)

[F1 Part VIII U.K. Secondary liability: controllers of landfill sites

Textual Amendments

F1 Sch. 5 Pt. VIII paras. 48-61 added (28.7.2000 with effect in relation to taxable disposals made on or after 28.7.2000) by 2000 c. 17, s. 142(3)(4), Sch. 37

Controller not carrying out taxable activity U.K.

56 U.K. A controller is not to be treated for the purposes of this Act as carrying out a taxable activity by reason only of any liability under this Part of this Schedule.]