C1Part III Landfill Tax
Annotations:
Modifications etc. (not altering text)
Interpretation
67 Operators of landfill sites.
The operator of a landfill site at a given time is—
a
the person who is at the time concerned the holder of the licence, where section 66(a) above applies;
b
the waste disposal authority which at the time concerned occupies the landfill site, where section 66(b) above applies;
F1ba
the person who is at the time concerned the holder of the permit, where section 66(ba) above applies;
c
the person who is at the time concerned the holder of the licence, where section 66(c) above applies;
d
the district council which passed the resolution, where section 66(d) above applies;
e
the person who is at the time concerned the holder of the licence, where section 66(e) above applies.
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)