# Finance Act 2018, Paragraph 26


(1) Schedule 36 to FA 2008 (information and inspection powers) is amended as follows.
(2) 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.”
(3) In paragraph 61A (involved third parties), in entry 12 of the table, for “landfill disposal” substitute “ disposal of material ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/3/schedule/12/paragraph/26 (the official version)
Page: https://openlegislation.uk/finance-act-2018/schedule-12/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.