SCHEDULE 2 E+WAlternative provision as to penalties in cases of disapplication of section 85(1) of the 2012 Act

Finance Act 1996 (c.8) E+W

9.  In Schedule 5 to the Finance Act 1996 (landfill tax)—

(a) in paragraph 16(1)(a), for “the statutory maximum” substitute “£20,000”;

(b) in paragraph 16(3)(a), for “the statutory maximum” substitute “£20,000”;

(c) in paragraph 16(5)(a), for “the statutory maximum” substitute “£20,000”;

(d) in paragraph 16(6), for “level 5 on the standard scale” substitute “£20,000”;

(e) in paragraph 16(7), for “level 5 on the standard scale” substitute “£20,000”.

Commencement Information

I1 Sch. 2 para. 9 in force at 12.3.2015, see reg. 1(1)