PART 2THE TAX AND TAXABLE DISPOSALS
CHAPTER 2TAXABLE DISPOSALS
I17Disposal of material as waste: person responsible for disposal
1
This section identifies the person responsible for a disposal of material for the purposes of section 6.
2
In the case of a disposal made at an authorised landfill site, the person responsible for the disposal is the person who is the operator of the site at the time of the disposal.
3
But if the disposal is made without the permission of the operator, the person responsible for the disposal is the person who makes the disposal.
4
The operator of an authorised landfill site is the holder of the environmental permit authorising disposals of material by way of landfill at the site.
5
In the case of a disposal made at a place that is not, and does not form part of, an authorised landfill site, the person responsible for the disposal is the person who makes the disposal.