SCHEDULES

SCHEDULE 5 Landfill Tax

F1Part VIII Secondary liability: controllers of landfill sites

Amounts payable to be treated as tax

Annotations:
Amendments (Textual)

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

55

An amount which a controller is required to pay under paragraph 52, 53 or 54(2)(a) above or under paragraph 58 below shall be deemed to be an amount of tax due from him and shall be recoverable accordingly.