SCHEDULES
C1SCHEDULE 5 Landfill Tax
F1Part VIII Secondary liability: controllers of landfill sites
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
Secondary liability
49
1
Where—
a
a taxable disposal is made at a landfill site,
b
at the time when that disposal is made a person is the operator of the landfill site by virtue of section 67(a), (c) or (e) of this Act, and
c
at that time a person other than the operator mentioned in paragraph (b) above is the controller of the whole or a part of the landfill site,
the controller shall be liable to pay to the Commissioners an amount of the landfill tax chargeable on the disposal.
2
The amount which the controller is liable to pay shall be determined in accordance with the following provisions of this paragraph.
3
In a case where the whole of the landfill site is under the control of the controller, he shall be liable to pay the whole of the landfill tax chargeable.
4
In a case where a part of the landfill site is under the control of the controller, he shall be liable to pay an amount of the landfill tax calculated in accordance with sub-paragraphs (5) and (6) below.
5
The amount of landfill tax which the controller is liable to pay is the amount which would have been chargeable had a separate taxable disposal consisting of the amount of material referred to in sub-paragraph (6) below been made at the time of the disposal mentioned in sub-paragraph (1)(a) above.
6
That amount of material is the amount by weight of the material comprised in the disposal mentioned in sub-paragraph (1)(a) above which was disposed of on the part of the landfill site under the control of the controller.
7
If the amount mentioned in sub-paragraph (6) above is nil, the controller shall have no liability under sub-paragraph (1) above in relation to landfill tax chargeable on the disposal.
8
For the purposes of sub-paragraph (1)(b) and (c) above—
a
section 61 of this Act, and
b
any regulations made under section 62 of this Act,
shall not apply for determining the time when the disposal in question is made.
Sch. 5 extended (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 Pt. I para. 4(3)