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).