SCHEDULES

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

PART 3 U.K.Commencement and transitional provisions

Disposals before April 2018 at places other than landfill sites U.K.

33 U.K.Schedule 41 to FA 2008 (penalties: failure to notify etc) has effect as if—

(a) the obligation under paragraph 32 above were an obligation specified in the Table in paragraph 1 of that Schedule;

(b) a reference in paragraph 6CA (inserted by paragraph 27(5) above) to paragraph 3A included a reference to paragraph 1 as it has effect by virtue of paragraph (a) above.