SCHEDULES

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

PART 1Amendments of Part 3 of FA 1996

Assessment

22

(1)

Section 50 (power to assess) is amended as follows.

(2)

In the heading, for “assess” substitute “ assess: registered persons ”.

(3)

In subsection (1)(a), (b), (c) and (d) and subsection (2), for “a person” substitute “ a registered person ”.