Finance Act 2018 (c. 3)

SCHEDULES

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

PART 1 U.K. Amendments of Part 3 of FA 1996

Registration: supplementary and consequential amendments U.K.

18 U.K. In section 49 (accounting for tax and time for payment), for “registrable person” substitute “ registered person ”.

19 (1) Section 59 (groups of companies) is amended as follows. U.K.

(2) In subsection (2)—

(a) for “condition” substitute “ conditions ”;

(b) for “is fulfilled” substitute “ are fulfilled ”.

(3) In subsection (3), for “The condition is that the” substitute “The conditions are that—

(a) each of the bodies corporate is a registered person, and

(b) the”.

20 U.K. In section 70 (interpretation), in subsection (1), for “ “registrable person” has” substitute “ “registered person” and “registrable person” have”.

21 (1) Schedule 5 is amended as follows. U.K.

(2) In paragraph 2 (records: registrable persons), in the heading and in sub-paragraphs (1) and (3)(a), for “registrable persons” substitute “ taxable persons ”.

(3) In paragraph 26 (interest on under-declared tax), in sub-paragraphs (1)(a) and (4), for “registrable person” substitute “ registered person ”.

(4) In paragraph 27 (interest on unpaid tax etc), in sub-paragraphs (1)(a), (3)(a), (5)(a) and (7), for “registrable person” substitute “ registered person ”.