PART 4TAXABLE DISPOSALS MADE AT PLACES OTHER THAN AUTHORISED LANDFILL SITES
CHAPTER 2PROCEDURE FOR CHARGING TAX
I151Payment of tax
1
A person to whom a charging notice is issued must pay the amount of tax charged by the notice.
2
The tax must be paid before the end of the period of 30 days beginning with the day on which the notice is issued.
3
If charging notices are issued to more than one person in respect of the same taxable disposal, all of those persons are jointly and severally liable for the amount of tax charged on the disposal.