Controllers of landfill sites
Secondary liability
Adjustments
Legislation/Regulatory –
FA96 Sch. 5, para. 54
Amounts payable to be treated as tax
Legislation/Regulatory –
FA96 Sch. 5, para. 55
Assessments
Legislation/Regulatory –
FA96 Sch. 5, para. 52, 53
Controller, meaning
Legislation/Regulatory –
FA96 Sch. 5, para. 48
Generally
Legislation/Regulatory –
FA96 Sch. 5, para. 49
Interest payable by controller
Legislation/Regulatory –
FA96 Sch. 5, para. 58
Joint and several liability
Legislation/Regulatory –
FA96 Sch. 5, para. 57
Meaning
Legislation/Regulatory –
FA96 Sch. 5, para. 48
Notice person no longer a controller
Legislation/Regulatory –
FA96 Sch. 5, para. 60
Operator entitled to credit
Legislation/Regulatory –
FA96 Sch. 5, para. 50
Payment of secondary liability
Legislation/Regulatory –
FA96 Sch. 5, para. 51
Reviews of decisions
Legislation/Regulatory –
FA96 Sch. 5, para. 59
Taxable activity, controller not carrying out
Legislation/Regulatory –
FA96 Sch. 5, para. 56
Time-limits where notice not served
Legislation/Regulatory –
FA96 Sch. 5, para. 61