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Part VIII Secondary liability: controllers of landfill sitesF1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. Meaning of controller
  2. Secondary liability
  3. Operator entitled to credit
  4. Payment of secondary liability
  5. Assessments
  6. Assessment withdrawn or reduced
  7. Adjustments
  8. Amounts payable to be treated as tax
  9. Controller not carrying out taxable activity
  10. Joint and several liability
  11. Interest payable by a controller
  12. Reviews and Appeals
  13. Notice that person is, or is no longer, a controller
  14. Extension of time limits where notice not served

Annotations

Textual amendments

F1

Sch. 5 Pt. VIII paras. 48-61 added (28.7.2000 with effect in relation to taxable disposals made on or after 28.7.2000) by 2000 c. 17, s. 142(3)(4), Sch. 37

Notes on Schedule 5

Modifications

C1

Sch. 5 extended (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 Pt. I para. 4(3)