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
15
In section 71 (orders and regulations), in subsection (7)—
a
before paragraph (a) insert—
za
an order under section 40A which has the result that anything which would not otherwise be a taxable disposal is a taxable disposal;
b
omit paragraphs (ca), (cb) and (d).