41(1)  The person liable to pay tax charged on a taxable disposal made at a landfill site is the landfill site operator.

41(2)  The reference here to the landfill site operator is to the person who is at the time of the disposal the operator of the landfill site which constitutes or contains the land on or under which the disposal is made.

41(3)  A person is liable to pay tax charged on a taxable disposal not made at a landfill site if the person–

(a)makes the disposal, or

(b)knowingly causes or knowingly permits the disposal to be made.

41(4)  Every such person is jointly and severally liable to pay the tax charged.

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