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Finance Act 2018

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Changes over time for: Cross Heading: Taxable activities

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Taxable activitiesU.K.

9(1)Section 69 (taxable activities) is amended as follows.U.K.

(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) ”.

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