http://www.legislation.gov.uk/ukpga/1996/8/section/69Finance Act 1996An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1996-04-29texttext/xmlenStatute Law Database2026-04-15Expert Participation2026-03-18 Finance Act 1996Sch. 26 para. 16Finance (No. 2) Act 2005Sch. 6 para. 9(1)(b) Sch. 11 Pt. 2(6)Sch. 6 para. 9(2) Part III691A person carries out a taxable activity if the person—amakes a taxable disposal (whether or not at a landfill site),bpermits a taxable disposal to be made at a landfill site, orcknowingly causes or knowingly permits a taxable disposal to be made elsewhere than at a landfill site,and the person is liable to pay tax in respect of the disposal.2Where—aa taxable disposal is made at a landfill site, andbit is made without the knowledge of the person who is liable to pay tax in respect of it,that person shall for the purposes of subsection (1)(b) be taken to permit the disposal.Pt. III (ss. 39-71 applied (29.4.1996) by 1986 c. 45, Sch. 6 paras. 3B, 8B (as inserted (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 12)Pt. III (ss. 39-71) applied (31.7.1998) by 1998 c. 36, s. 148(4)Pt. 3 saving for effect of 2012 c. 11, s. 31 (with application in accordance with art. 7 of the amending S.I.) by The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015 (S.I. 2015/599), art. 6S. 69(1) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 9(2)Words in s. 69(2)(a) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 9(3)(a)Words in s. 69(2) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 9(3)(b)Pt. 3 modified (1.4.2018) by Finance Act 2018 (c. 3), Sch. 12 paras. 31, 34