# Finance Act 2008, Paragraph 9A


In the case of the doing of an act which enables HMRC to assess an amount of landfill tax as due under section 50A of FA 1996, the potential lost revenue is the amount of the tax which may be assessed as due.

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