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Finance Act 2018

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Changes over time for: Paragraph 26

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There are currently no known outstanding effects for the Finance Act 2018, Paragraph 26. Help about Changes to Legislation

26(1)Schedule 36 to FA 2008 (information and inspection powers) is amended as follows.U.K.

(2)In paragraph 60 (business), after sub-paragraph (1) insert—

(1A)A person who under section 41 of FA 1996 is liable to pay landfill tax charged on a taxable disposal is treated for the purposes of this Schedule (subject to regulations under this paragraph) as carrying on a business.

(3)In paragraph 61A (involved third parties), in entry 12 of the table, for “landfill disposal” substitute “ disposal of material ”.

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