{
  "url": "https://openlegislation.uk/finance-act-2018/schedule-12/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-act-2018/schedule-12/paragraph-9.json",
  "legislation": "ukpga/2018/3",
  "legislation_title": "Finance Act 2018",
  "legislation_url": "https://openlegislation.uk/finance-act-2018",
  "path": "schedule/12/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "(1) Section 69 (taxable activities) is amended as follows.\n(2) For subsection (1) substitute—\n“(1) A person carries out a taxable activity if the person—\n(a) makes a taxable disposal (whether or not at a landfill site),\n(b) permits a taxable disposal to be made at a landfill site, or\n(c) knowingly causes or knowingly permits a taxable disposal to be made elsewhere than at a landfill site,\nand the person is liable to pay tax in respect of the disposal.”\n(3) In subsection (2)—\n(a) in paragraph (a), after “is made” insert “ at a landfill site ”;\n(b) for “this section” substitute “ subsection (1)(b) ”.",
  "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/9",
    "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."
}