Landfill Disposals Tax (Wales) Act 2017

7Disposal of material as waste: person responsible for disposalE+W

This section has no associated Explanatory Notes

(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.

Commencement Information

I1S. 7 in force at 1.4.2018 by S.I. 2018/35, art. 3