Commentary on Sections Part 4 – Taxable Disposals Made at Places Other than Authorised Landfill Sites Chapter 2 – Procedure for Charging Tax Section 51 – Payment of tax
95.This section imposes an obligation on the recipient of a charging notice to pay the tax charged by that notice within a period of 30 days. Where charging notices are issued to more than one person in respect of the same taxable disposal, all of those persons are jointly and severally liable (i.e. WRA will be able to recover tax from all or any of them).