Finance Act 1996
This section has no associated Explanatory Memorandum
6. In Schedule 5 to the Finance Act 1996(1) (landfill tax)—
(a)in paragraph 27(9)(a) after “Part V of this Schedule” insert “or under Schedule 41 to the Finance Act 2008”;
(b)in paragraphs 22(4)(b) and 23(2)(b), after “Schedule 24 to the Finance Act 2007 (penalties for errors)” insert “or a penalty under Schedule 41 to the Finance Act 2008 (penalties: failure to notify and certain VAT and excise wrongdoing)”.
(1)