Introduction and the law: the law on security: Landfill Tax: meaning of 'taxable activities'
Taxable activities are described in paragraph 31 of Schedule 5 to the Finance Act 1996. Under Section 69(1) of the Act, a person carries out ‘taxable activities’ if they
- make a taxable disposal in respect of which they are liable to pay tax, or
- permit another person to make a taxable disposal in respect of which they (the first-mentioned person) is liable to pay tax.
Where a taxable disposal is made without the knowledge of the person who is liable to pay the tax in respect of it, they shall be taken to have permitted the disposal (section 69(2) of the Finance Act 1996).