{
  "url": "https://openlegislation.uk/finance-act-1996/section-69",
  "json_url": "https://openlegislation.uk/finance-act-1996/section-69.json",
  "legislation": "ukpga/1996/8",
  "legislation_title": "Finance Act 1996",
  "legislation_url": "https://openlegislation.uk/finance-act-1996",
  "path": "section/69",
  "kind": "section",
  "number": "69",
  "heading": "Taxable activities.",
  "text": "(1) A person carries out a taxable activity if the person—\n(a) makes a taxable disposal (whether or not at a landfill site),\n(b) permits a taxable disposal to be made at a landfill site, or\n(c) knowingly causes or knowingly permits a taxable disposal to be made elsewhere than at a landfill site,\nand the person is liable to pay tax in respect of the disposal.\n(2) Where—\n(a) a taxable disposal is made at a landfill site, and\n(b) it is made without the knowledge of the person who is liable to pay tax in respect of it,\nthat person shall for the purposes of subsection (1)(b) be taken to permit the disposal.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 69(1) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 9(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 69(2)(a) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 9(3)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 69(2) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 9(3)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/8/section/69",
    "retrieved_at": "2026-10-29T09:32:25.231034+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}