Finance Act 2018 (c. 3)

SCHEDULES

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

PART 1 U.K. Amendments of Part 3 of FA 1996

Taxable disposals etc: supplementary and consequential amendments U.K.

15 U.K. 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).