{
  "url": "https://openlegislation.uk/finance-act-2018/schedule-12/paragraph-14",
  "json_url": "https://openlegislation.uk/finance-act-2018/schedule-12/paragraph-14.json",
  "legislation": "ukpga/2018/3",
  "legislation_title": "Finance Act 2018",
  "legislation_url": "https://openlegislation.uk/finance-act-2018",
  "path": "schedule/12/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": null,
  "text": "(1) Section 70 (interpretation) is amended as follows.\n(2) In subsection (1), at the appropriate places insert—\n““disposal” and “dispose of” shall be construed in accordance with section 40A;”;\n““landfill site” has the meaning given by section 40(4);”;\n““operator”, in relation to a landfill site, means the person who at the relevant time is the holder of the permit (where section 40(4)(a) applies) or the licence (where section 40(4)(b) or (c) applies);”;\n““taxable person” means a person who is liable to pay tax on a taxable disposal.”\n(3) Omit subsections (2) and (2A).\n(4) In subsection (4), for “sections 64 to” substitute “ sections 68 and ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/3/schedule/12/paragraph/14",
    "retrieved_at": "2026-10-29T09:05:08.491687+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}