There are currently no known outstanding effects for the Finance Act 1996, Section 69.
[F1(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.]
(2)Where—
(a)a taxable disposal is made [F2at a landfill site], and
(b)it is made without the knowledge of the person who is liable to pay tax in respect of it,
that person shall for the purposes of [F3subsection (1)(b)] be taken to permit the disposal.
Textual Amendments
F1S. 69(1) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 9(2)
F2Words in s. 69(2)(a) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 9(3)(a)
F3Words in s. 69(2) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 9(3)(b)
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