89 Power to impose secondary liability on controllers of authorised landfill sites

89  Power to impose secondary liability on controllers of authorised landfill sites

(1)     Regulations may make provision for and in connection with requiring a controller of an authorised landfill site, or of part of such a site, to pay the tax chargeable on taxable disposals made at the site or part in question.

(2)     A controller of an authorised landfill site or of part of such a site—

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