41 Liability to pay tax
Finance Act 1996 (1996 c 8) | Legislation

41  Liability to pay tax

(1)     The person liable to pay tax charged on a taxable disposal [made at a landfill site] 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.

[(3)     A person is liable to pay tax charged on a taxable disposal not made at a landfill site if

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