SCHEDULES

SCHEDULE 12Landfill tax: disposals not made at landfill sites, etc

PART 1Amendments of Part 3 of FA 1996

Taxable disposals etc: supplementary and consequential amendments

14

(1)

Section 70 (interpretation) is amended as follows.

(2)

In subsection (1), at the appropriate places insert—

““disposal” and “dispose of” shall be construed in accordance with section 40A;”;

““landfill site” has the meaning given by section 40(4);”;

““operator”, in relation to a landfill site, means the person who at the relevant time is the holder of the permit (where section 40(4)(a) applies) or the licence (where section 40(4)(b) or (c) applies);”;

““taxable person” means a person who is liable to pay tax on a taxable disposal.”

(3)

Omit subsections (2) and (2A).

(4)

In subsection (4), for “sections 64 to” substitute “ sections 68 and ”.