# Finance Act 2018, Paragraph 12


In section 52 (bad debts), in subsection (1)(a), after “taxable activity” insert “ at a landfill site ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/3/schedule/12/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2018/schedule-12/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.