Paragraph 9

Section 69 (taxable activities) is amended as follows.

For subsection (1) substitute—

“(1)

A person carries out a taxable activity if the person—

(a)

makes a taxable disposal (whether or not at a landfill site),

(b)

permits a taxable disposal to be made at a landfill site, or

(c)

knowingly causes or knowingly permits a taxable disposal to be made elsewhere than at a landfill site,

and the person is liable to pay tax in respect of the disposal.”

In subsection (2)—