SCHEDULES
C1SCHEDULE 5 Landfill Tax
F1Part VIII Secondary liability: controllers of landfill sites
Sch. 5 Pt. VIII paras. 48-61 added (28.7.2000 with effect in relation to taxable disposals made on or after 28.7.2000) by 2000 c. 17, s. 142(3)(4), Sch. 37
Meaning of controller
48
1
For the purposes of this Part of this Schedule a person is the controller of the whole, or a part, of a landfill site at a given time if he determines, or is entitled to determine, what disposals of material, if any, may be made—
a
at every part of the site at that time, or
b
at that part of the site at that time,
as the case may be.
2
But a person who, because he is an employee or agent of another, determines or is entitled to determine what disposals may be made at a landfill site or any part of a landfill site is not the controller of that site or, as the case may be, that part of that site.
3
Where a person is the controller of the whole or a part of a landfill site, that site or, as the case may be, that part of the site is referred to in this Part of this Schedule as being under his control.
4
Any reference in this Part of this Schedule to a controller (without more) is a reference to a controller of the whole or a part of a landfill site.
Sch. 5 extended (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 Pt. I para. 4(3)