PART 5SUPPLEMENTARY PROVISION
CHAPTER 7MISCELLANEOUS
Further provision relating to the tax
I189Power to impose secondary liability on controllers of authorised landfill sites
1
Regulations may make provision for and in connection with requiring a controller of an authorised landfill site, or of part of such a site, to pay the tax chargeable on taxable disposals made at the site or part in question.
2
A controller of an authorised landfill site or of part of such a site—
a
is a person, other than the operator of the site, who determines, or is entitled to determine, what disposals of material may be made throughout the site or part in question, but
b
does not include a person who determines, or is entitled to determine, what disposals are made only because the person is an employee or agent of another person.
3
Regulations under this section may (among other things) make provision—
a
requiring WRA to be notified if a person becomes, or ceases to be, a controller of an authorised landfill site or of part of such a site;
b
about the circumstances in which a controller is required to pay tax;
c
for determining the amount of tax a controller is required to pay;
d
about the relationship between a requirement for a controller to pay tax and any liability of the operator of the authorised landfill site to pay tax;
e
about the procedure for requiring a controller to pay tax;
f
about when the tax must be paid;
g
about duties to keep and preserve records;
h
for penalties in respect of failures to comply with the regulations;
i
for reviews and appeals.
4
The regulations may amend or apply (with or without modifications) any enactment relating to the tax.