14(1)Section 70 (interpretation) is amended as follows.U.K.
(2)In subsection (1), at the appropriate places insert—
““disposal” and “dispose of” shall be construed in accordance with section 40A;”;
““landfill site” has the meaning given by section 40(4);”;
““operator”, in relation to a landfill site, means the person who at the relevant time is the holder of the permit (where section 40(4)(a) applies) or the licence (where section 40(4)(b) or (c) applies);”;
““taxable person” means a person who is liable to pay tax on a taxable disposal.”
(3)Omit subsections (2) and (2A).
(4)In subsection (4), for “sections 64 to” substitute “ sections 68 and ”.