Paragraph 26

Schedule 36 to FA 2008 (information and inspection powers) is amended as follows.

In paragraph 60 (business), after sub-paragraph (1) insert—

“(1A)

A person who under section 41 of FA 1996 is liable to pay landfill tax charged on a taxable disposal is treated for the purposes of this Schedule (subject to regulations under this paragraph) as carrying on a business.”

In paragraph 61A (involved third parties), in entry 12 of the table, for “landfill disposal” substitute “ disposal of material ”.