Part 2 Amendments of other Acts
Finance Act 2018 (2018 c 3) | Legislation

Part 2 Amendments of other Acts

FA 2008

26

(1)     Schedule 36 to FA 2008 (information and inspection powers) is amended as follows.

(2)     In paragraph 60 (business), after sub-paragraph (1) insert—

“(1A)     A person who under section 41 of FA 1996 is liable to pay landfill tax charged on a taxable disposal is treated for the purposes of this Schedule (subject to regulations under this paragraph) as carrying on a business.â€

(3)     In paragraph 61A (involved third parties), in entry 12 of the table, for “landfill disposal†substitute “disposal of materialâ€.

27

(1)     Schedule 41 to that Act (penalties: failure to

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