SCHEDULES
SCHEDULE 15Landfill tax: material consisting of fines
6
1
In section 71 (orders and regulations), subsection (7) is amended as follows.
2
After paragraph (a) insert—
aa
an order under section 42(3A) providing for fines which would otherwise be qualifying fines not to be qualifying fines;
3
After paragraph (c) insert—
cza
an order under section 63A(2) other than one which provides only that an earlier order under section 63A(2) is not to apply to fines;