PART 3TAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES
CHAPTER 1PERSONS CHARGEABLE TO TAX
I113Persons chargeable to tax
Tax chargeable on a taxable disposal of material made at an authorised landfill site is chargeable on the person who is the operator of the site at the time of the disposal (whether or not the operator makes the disposal or permits it to be made).