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Article 26 Landfill tax: assessments

Original text. Later amendments are not shown.

The amendments made by paragraph 40(2), (3) and (4) are disregarded where, for the purposes of paragraph 33(1) and (3) of Schedule 5 to FA 1996f1 (assessments: time limits), the “relevant event” occurred on or before 31st March 2007.

Annotations

Footnotes

f1

Sub-paragraphs (1) and (3) were amended by section 99(1) of, and paragraphs 37 and 40(1), (2) and (4) of Schedule 51 to, the Finance Act 2009. Sub-paragraph (1A) was inserted by section 99(1) of, and paragraphs 37 and 40(1) and (3) of Schedule 51 to the Finance Act 2009.