SCHEDULES
C1SCHEDULE 5 Landfill Tax
Annotations:
Modifications etc. (not altering text)
F1Part VIII Secondary liability: controllers of landfill sites
Annotations:
Amendments (Textual)
F1
Sch. 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
Controller not carrying out taxable activity
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A controller is not to be treated for the purposes of this Act as carrying out a taxable activity by reason only of any liability under this Part of this Schedule.
Sch. 5 extended (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 Pt. I para. 4(3)