Section 142 | Secondary liability.

(1)In section 60 of the Finance Act 1996 (which gives effect to Schedule 5 to the Act), after “penalties" insert “ , secondary liability ”.

(2)Accordingly the sidenote to that section becomes “Information, powers, penalties, secondary liability, etc".

(3)At the end of Schedule 5 to that Act (supplementary provisions relating to landfill tax) add the Part VIII set out in Schedule 37 to this Act.

(4)Subsection (3) has effect in relation to taxable disposals made on or after the day on which this Act is passed.