[F157(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.U.K.
(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.]
Textual Amendments
F1Sch. 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