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 ”.