C1Part III Landfill Tax
Annotations:
Modifications etc. (not altering text)
The basic provisions
41 Liability to pay tax.
1
The person liable to pay tax charged on a taxable disposal is the landfill site operator.
2
The reference here to the landfill site operator is to the person who is at the time of the disposal the operator of the landfill site which constitutes or contains the land on or under which the disposal is made.
Pt. III (ss. 39-71 applied (29.4.1996) by 1986 c. 45, Sch. 6 paras. 3B, 8B (as inserted (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 12)
Pt. III (ss. 39-71) applied (31.7.1998) by 1998 c. 36, s. 148(4)