[F152(1)Where an amount of landfill tax is—U.K.
(a)assessed under section 50 of this Act, and
(b)notified to a licensed operator,
the Commissioners may also determine that a controller of the whole or a part of any landfill site operated by the licensed operator shall be liable to pay so much of the amount assessed as they consider just and equitable.
(2)A controller is required to pay an amount determined under sub-paragraph (1) above only if—
(a)a notice stating the amount is served on him, or
(b)other reasonable steps are taken with a view to bringing the amount of the liability to his attention,
before the expiry of the period of two years beginning with the day immediately following the assessment day.
(3)The assessment day is the day on which the assessment in question is notified to the licensed operator.
(4)If a controller is required to pay an amount by virtue of this paragraph, it shall be paid before the end of the period of thirty days beginning with the day immediately following the notification day.
(5)The notification day is—
(a)in a case where notice is served on a controller as mentioned in sub-paragraph (2)(a) above, the day on which the notice is served, or
(b)in a case where other reasonable steps are taken as mentioned in sub-paragraph (2)(b) above, the day on which the last of those steps is taken.
(6)For the purposes of this paragraph a licensed operator is a person who is the operator of a landfill site by virtue of section 67(a), (c) or (e) of this Act.]
Textual Amendments
F1Sch. 5 Pt. VIII paras. 48-61 added (28.7.2000 with effect in relation to taxable disposals made on or after 28.7.2000) by 2000 c. 17, s. 142(3)(4), Sch. 37