CHAPTER 1E+WPERSONS CHARGEABLE TO TAX
13Persons chargeable to taxE+W
Tax chargeable on a taxable disposal of material made at an authorised landfill site is chargeable on the person who is the operator of the site at the time of the disposal (whether or not the operator makes the disposal or permits it to be made).
Commencement Information
I1S. 13 in force at 1.4.2018 by S.I. 2018/35, art. 3