Pt. VIII was added by FA 2000, s. 142(3) and Sch. 37, with effect in relation to taxable disposals made on or after 28 July 2000.


48(1)  For the purposes of this Part of this Schedule a person is the controller of the whole, or a part, of a landfill site at a given time if he determines, or is entitled to determine, what disposals of material, if any, may be made–

(a)at every part of the site at that time, or

(b)at that part of the site at that time,

as the case may be.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.