Taxable activities
9(1)Section 69 (taxable activities) is amended as follows.
(2)For subsection (1) substitute—
“(1)A person carries out a taxable activity if the person—
(a)makes a taxable disposal (whether or not at a landfill site),
(b)permits a taxable disposal to be made at a landfill site, or
(c)knowingly 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.”
(3)In subsection (2)—
(a)in paragraph (a), after “is made” insert “at a landfill site”;
(b)for “this section” substitute “subsection (1)(b)”.