SCHEDULES
SCHEDULE 12Landfill tax: disposals not made at landfill sites, etc
PART 1Amendments of Part 3 of FA 1996
Taxable activities
9
1
Section 69 (taxable activities) is amended as follows.
2
For subsection (1) substitute—
1
A person carries out a taxable activity if the person—
a
makes a taxable disposal (whether or not at a landfill site),
b
permits a taxable disposal to be made at a landfill site, or
c
knowingly causes or knowingly permits a taxable disposal to be made elsewhere than at a landfill site,
and the person is liable to pay tax in respect of the disposal.
3
In subsection (2)—
a
in paragraph (a), after “is made” insert “
at a landfill site
”
;
b
for “this section” substitute “
subsection (1)(b)
”
.