# Finance Act 2018, Paragraph 9


(1) Section 69 (taxable activities) is amended as follows.
(2) For subsection (1) substitute—
“(1) A person carries out a taxable activity if the person—
(a) makes a taxable disposal (whether or not at a landfill site),
(b) permits a taxable disposal to be made at a landfill site, or
(c) knowingly causes or knowingly permits a taxable disposal to be made elsewhere than at a landfill site,
and the person is liable to pay tax in respect of the disposal.”
(3) In subsection (2)—
(a) in paragraph (a), after “is made” insert “ at a landfill site ”;
(b) for “this section” substitute “ subsection (1)(b) ”.

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Source: https://www.legislation.gov.uk/ukpga/2018/3/schedule/12/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2018/schedule-12/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.