Part III Landfill Tax
Interpretation
69 Taxable activities.
F1(1)
A person carries out a taxable activity if the person—
(a)
makes a taxable disposal (whether or not at a landfill site),
(b)
permits a taxable disposal to be made at a landfill site, or
(c)
knowingly causes or knowingly permits a taxable disposal to be made elsewhere than at a landfill site,
and the person is liable to pay tax in respect of the disposal.
(2)
Where—
(a)
a taxable disposal is made F2at a landfill site, and
(b)
it is made without the knowledge of the person who is liable to pay tax in respect of it,
that person shall for the purposes of F3subsection (1)(b) be taken to permit the disposal.