# Finance Act 2008, Paragraph 3A


A penalty is payable by a person (“P”) where P does an act which enables HMRC to assess an amount as landfill tax due from P under section 50A of FA 1996.

---
Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/41/paragraph/3A (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-41/paragraph-3A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.