Part VIII – Secondary Liability: Controllers of Landfill Sites
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.
MEANING OF CONTROLLER
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–