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
Joint and several liability
57
1
In any case where the condition in sub-paragraph (4), (5) or (6) below is satisfied, the controller and the operator shall be jointly and severally liable for the principal liability.
2
But the amount which may be recovered from the controller in consequence of such liability shall not exceed the amount of the secondary liability.
3
For the purposes of this paragraph—
a
the principal liability is the amount referred to in sub-paragraph (4)(a), (5)(a) or (6)(a) below, as the case may be, and
b
the secondary liability is the amount referred to in sub-paragraph (4)(b), (5)(b) or (6)(b) below, as the case may be.
4
The condition in this sub-paragraph is satisfied if—
a
the operator of a landfill site is liable under section 41 of this Act for landfill tax, and
b
a controller is liable under paragraph 49 above, after taking account of any reduction under paragraph 50 above, to pay an amount of that tax.
5
The condition in this sub-paragraph is satisfied if—
a
the operator of a landfill site is notified of the amount of an assessment made under section 50 of this Act, and
b
in consequence of a determination made under paragraph 52 above by the Commissioners in connection with the assessment, a controller is liable to pay an amount (after taking account of any reduction under paragraph 53 above).
6
The condition in this sub-paragraph is satisfied if—
a
the liability of the operator of a landfill site to pay landfill tax is adjusted in such a way that paragraph 54 above applies, and
b
in consequence of a determination made under paragraph 54(2)(a) above by the Commissioners in connection with the adjustment, a controller is liable to pay an amount.
Sch. 5 extended (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 Pt. I para. 4(3)