[F1 Secondary liabilityU.K.
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
49(1)Where—U.K.
(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.]