Part V Other taxes
Landfill tax
142 Secondary liability.
1
In section 60 of the M1Finance Act 1996 (which gives effect to Schedule 5 to the Act), after “penalties" insert “
, secondary liability
”
.
2
Accordingly the sidenote to that section becomes “Information, powers, penalties, secondary liability, etc".
3
At the end of Schedule 5 to that Act (supplementary provisions relating to landfill tax) add the Part VIII set out in Schedule 37 to this Act.
4
Subsection (3) has effect in relation to taxable disposals made on or after the day on which this Act is passed.