SCHEDULES

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

PART 1Amendments of Part 3 of FA 1996

Exemptions

7

(1)

Section 45 (pet cemeteries) is amended as follows.

(2)

In subsection (1), after “A disposal” insert “made at a landfill site”.

(3)

In subsection (2)—

(a)

in paragraph (a), for “landfill disposal” substitute “disposal of material”;

(b)

in paragraph (b), for “landfill disposals” substitute “disposals of material”.