xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

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

PART 3Commencement and transitional provisions

Commencement

29(1)The amendments made by this Schedule have effect in relation to disposals that are made (or treated as made) on or after 1 April 2018.

(2)Sub-paragraph (1) does not apply to the amendments made by paragraph 17 (as to which, see paragraph 30).