Part 3 Commencement and Transitional Provisions
Finance Act 2018 (2018 c 3) | Legislation

Part 3 Commencement and Transitional Provisions

Commencement

29

(1)     The amendments made by this Schedule have effect in relation to disposals that are made (or treated as made) on or after 1 April 2018.

(2)     Sub-paragraph (1) does not apply to the amendments made by paragraph 17 (as to which, see paragraph 30).

Registration

30

(1)     In section 47 of FA 1996 as it has effect following the amendments made by this Schedule—

(a)     the reference to taxable activities in subsection (3)(a) does not include taxable activities that are to be carried out elsewhere than at a landfill site before 1 April 2018;

(b)     subsection (3A) has effect only where the intention of carrying out taxable activities elsewhere than at a landfill site is formed on or after 1 April 2018;

(c)     subsection (4), as

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