There are currently no known outstanding effects for the Finance Act 2018, Cross Heading: Taxable activities.
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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