Finance Act 2018

Taxable activities U.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) ”.