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).